SB402 Summary

• Amends Section 40-6-3 of the Code of Alabama 1975 to increase the annual salary cap for supernumerary ad valorem taxing officials from $49,600 to $60,000 per year.

• Supernumerary officials receive lifetime salaries based on years of service: 60% of average compensation for 12 years, 65% for 14 years, 70% for 16 years, and 75% for 18 or more years of service.

• County governing bodies may elect to increase or remove the monetary compensation limitation entirely for persons who assumed supernumerary status after September 30, 1993.

• Establishes that surviving spouses of eligible officials receive 50% of the supernumerary salary for 15 years or until remarriage, whichever occurs first.

• Beginning with fiscal year October 1, 2006, supernumerary officials are entitled to receive the same cost-of-living increases granted to county retirees by county commission resolution.