SB193 Summary

• Amends Section 40-6-3, Code of Alabama 1975, to modify compensation for supernumerary ad valorem taxing officials who serve for life.

• Establishes tiered salary structure based on years of service: 60% of average compensation for 12 years, 65% for 14 years, 70% for 16 years, and 75% for 18+ years of service.

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

• Provides surviving spouses of deceased officials with monthly allowances equal to 50% of the supernumerary salary for 15 years or until remarriage, whichever occurs first.

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