HB333 Summary

• Amends Section 40-6-3 of the Alabama Code to modify compensation provisions for supernumerary ad valorem taxing officials who serve for life after meeting service requirements.

• Establishes tiered annual 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.

• Sets maximum compensation cap at $49,600 per year for officials, with authority for county governing bodies to increase or remove this cap by majority vote for officials assuming supernumerary status after September 30, 1993.

• Provides surviving spouses with monthly allowances equal to 50% of the official's supernumerary salary, continuing 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.