Ala. Code § 45-58-240.08: Meeting Space; Supplies; Expenditures.

The Shelby County Commission shall provide adequate meeting space for the board to conduct its hearings. The space shall be located within a facility owned by the county commission convenient to the office of the property tax commissioners to facilitate the review of any records as needed to conduct the business of the board. The Shelby County Commission shall provide any office furniture, fixtures, and supplies as may be deemed necessary by the county commission. All expenditures for the operation of the board shall be made out of the county general fund.