SB402 Alabama 2010 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Co-Sponsors

Larry MeansBobby DentonPriscilla DunnBobby D. SingletonPhil Poole

Session

Regular Session 2010

Title

Supernumerary ad valorem tax officials, cap on compensation increased, Sec. 40-6-3 am'd.

Summary

This bill changes pay, benefits, and funding rules for supernumerary ad valorem tax officials in Alabama.

What This Bill Does

It updates the salary schedule for supernumerary officials based on years of service and sets a cap on pay (with the cap potentially adjustable by the county for those who started after a certain date). It adds survivor and death benefits for spouses, including a 50% salary allowance for up to 15 years under certain conditions. It requires cost-of-living increases for these officials to mirror county retirees’ increases if approved by the county commission. It outlines how compensation is funded from ad valorem tax collections and how any excess or refunds are handled, with pro rata deductions and distributions.

Who It Affects

• Supernumerary ad valorem taxing officials and their spouses, who would see changes to salary percentages, the compensation cap, and new survivor benefits.
• County governments, taxpayers, and county retirees, who would be affected by how salaries are funded (pro rata deductions from tax collections), potential cap changes, and eligibility for cost-of-living adjustments.

Key Provisions

• Sets the salary percentage by years of service: 12 years = 60%; 14 years = 65%; 16 years = 70%; 18+ years = 75% of the average compensation, with a maximum annual amount listed as $49,600 and $60,000 in the bill; counties may increase or remove this cap for those who started supernumerary status after September 30, 1993.
• Provides survivor benefits: a surviving spouse may receive a monthly allowance equal to 50% of the salary under certain conditions, paid for up to 15 years or until remarriage; if death occurs after fully qualifying, the surviving spouse receives 50% of the applicable salary for 15 years or until remarriage.
• Cost-of-living adjustments: beginning with fiscal year 2006, supernumeraries are entitled to the same COLA increases as county retirees if approved by a majority of the county commission, with the increase matching the county retirees’ amount or percentage.
• Funding and payment: salaries are paid by the county; money collected from ad valorem taxes is paid to the supernumerary official and deducted on a pro rata basis from payments to state, county, and subdivisions (except municipalities); refunds are provided if the official dies or is disqualified.
• Effective date: the act takes effect immediately after passage and the Governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Supernumeraries