AL HB731

Amends Section 40-6-1 of the Alabama Code to modify supernumerary status qualifications for local tax officials in counties with populations under 600,000 inhabitants.

Allows tax collectors, assessors, revenue commissioners, license commissioners, and related officials to qualify for supernumerary status based solely on 24 years of county service (with at least 6 years in the primary tax role) regardless of age, if the county commission approves.

Maintains existing qualification pathways: 14 years of service with permanent total disability, or 12 years of service with at least 10 years continuous in the tax role and age 60 or older.

Adds an additional pathway for those with 18 years of county service (last 6 years in a tax role, plus prior 12 years as chief clerk or county commissioner) who are either age 60 or permanently totally disabled.

Becomes effective on the first day of the third month following passage and approval by the Governor.