AL HB533

Increases the annual compensation cap for supernumerary ad valorem taxing officials from $49,600 to $60,000 per year.

Allows county governing bodies to increase or remove the monetary compensation limitation for officials who assumed supernumerary status after September 30, 1993, by majority vote.

Changes language to include municipalities in the pro rata millage basis deduction for supernumerary official payments from tax collection funds.

Establishes that supernumerary officials receive cost-of-living increases equal to those granted to county retirees beginning with the fiscal year commencing October 1, 2006, if approved by county commission resolution.

Maintains existing compensation structures based on years of service (60-75 percent of average compensation) and surviving spouse benefits of 50 percent of the official's supernumerary salary for up to 15 years.