SB 86 Summary

• Amends Section 40-6-3 of the Alabama Code to modify compensation provisions for supernumerary ad valorem taxing officials who have completed their service requirements.

• 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 maximum annual salary cap of $49,600 per year for supernumerary officials, which county governing bodies may increase or remove by majority vote for those who assumed supernumerary status after September 30, 1993.

• Allows supernumerary officials to receive the same cost-of-living increases granted to other county retirees by the county commission, beginning with fiscal year October 1, 2006.

• Takes effect immediately upon passage and approval by the Governor.