SB17 Summary

• Amends Section 40-6-3 of the Code of Alabama 1975 to modify compensation for supernumerary officials charged with assessing and collecting ad valorem taxes.

• 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, with a baseline cap of $49,600 per year.

• Allows county governing bodies to increase or remove the monetary compensation limitation by majority vote for officials who assumed supernumerary status after September 30, 1993, or who contribute to the program on the effective date, with the restriction that such decisions cannot be reversed.

• Provides surviving spouses of deceased officials with a monthly allowance 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 in fiscal year 2006, if approved by county commission resolution.