AL HB334

Removes the $49,600 annual salary cap for supernumerary ad valorem taxing officials who assumed supernumerary status after September 30, 1993, allowing county governing bodies to increase or eliminate this monetary limitation by majority vote.

Establishes tiered salary structure for supernumerary officials 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.

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

Provides surviving spouse benefits equal to 50% of the supernumerary salary for 15 years or until remarriage if the official dies before age 60 or after becoming fully qualified for supernumerary status.

Becomes effective immediately upon passage and approval by the Governor.