§ 802. Commissioners of equalization. 1. In a county where the board
of supervisors has determined that commissioners of equalization shall
be the county equalization agency, three persons shall be appointed
commissioners of equalization as provided in this section for a term of
three years. Each person so appointed shall be paid by the county for
his services, a sum to be determined by the board of supervisors, for
the time actually and necessarily spent in the performance of his
duties, and his actual and necessary expenses incurred in connection
therewith.

2. Two of the commissioners shall be residents of the county and not
members of the board of supervisors. The third commissioner shall not be
a resident of or a taxpayer in the county, but shall reside in the
judicial district in which the county is situated. Not more than one
commissioner shall reside in the same city or town. If a commissioner
removes to a city or town in which another commissioner resides, the
office of the commissioner so removing shall thereupon become vacant. If
there are any cities in the county, one commissioner shall be a resident
of one of such cities and one commissioner shall be a resident of a town
in the county.

3. All three commissioners shall be chosen from the political parties
polling in such county at the last gubernatorial election either the
highest or the next highest number of votes for governor. Appointments
shall be so made that not more than two commissioners are members of the
same political party. If the office of any commissioner becomes vacant
before the expiration of his term, such vacancy shall be filled for the
unexpired term by the appointment of a person who, at the time of his
appointment, is a member of the same political party as his predecessor.

4. Commissioners of equalization shall be appointed by the board of
supervisors except that in a county where one commissioner is required
to be a resident of a city and one commissioner a resident of a town
pursuant to subdivision two of this section, the commissioner appointed
from a city shall be named by the supervisors representing cities and
the commissioner appointed from a town shall be named by the supervisors
representing towns. The appointment of all three commissioners in a
county having any cities shall be confirmed by a two-thirds vote of the
board of supervisors. If the board of supervisors is unable to agree
upon the commissioners as provided herein and such commissioners have
not been appointed before the first day of June succeeding the adoption
of the resolution determining that commissioners of equalization shall
be the county equalization agency, the clerk of such board shall apply
to the county judge certifying to him the fact that such resolution was
adopted and such commissioners have not been appointed, whereupon the
county judge shall appoint the commissioners subject to the provisions
of subdivisions two and three of this section.