HB60 Summary

• Amends Section 40-6-3 of the Alabama Code to modify compensation rules for supernumerary ad valorem taxing officials who have completed service requirements and filed a declaration with the Governor.

• 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.

• Sets a $49,600 annual salary cap for officials who assumed supernumerary status after September 30, 1993, which county governing bodies may increase or remove by majority vote, with the decision being irrevocable.

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

• Becomes effective immediately upon passage and approval by the Governor.