HB731 Alabama 2012 Session

Summary

Primary Sponsor

Randy Davis

Republican

Co-Sponsors

Harry ShiverJoe FaustAlan BakerSteve McMillan

Session

Regular Session 2012

Title

Local supernumerary tax officials, authorized to qualify for supernumerary status based on years of service, Sec. 40-6-1 am'd

Summary

HB731 would expand how local tax officials in Alabama can qualify for supernumerary status based on years of service, not just age, in counties with populations under 600,000.

What This Bill Does

The bill amends Section 40-6-1 to create eligibility pathways for supernumerary status based on years of service for certain local tax officials in smaller counties. It sets three routes (a, b, and c) with different year requirements and age or disability conditions, and requires officials to file a written declaration with the Governor who would issue the commission if qualified. It also clarifies that time served in related county-wide roles counts toward total service, and it sets an effective date after passage and Governor approval.

Who It Affects

• Local tax officials (such as tax collectors, tax assessors, revenue commissioners, license commissioners, and others involved in ad valorem taxes) in Alabama counties with populations under 600,000, who may qualify for supernumerary status based on years of service.
• Officials who are disabled or who are age 60 or older and meet specific service-year thresholds, enabling them to elect supernumerary status.
• County commissions and the Governor, who would review declarations and issue the commissions for supernumerary status.

Key Provisions

• Amends Section 40-6-1 to authorize supernumerary status for local tax officials based on years of service in counties with populations under 600,000.
• Path (a): after 14 years of service with permanent total disability (certified by three physicians) or after 12 years with at least 10 years in relevant roles and age at least 60; eligibility via written declaration to the Governor and a Governor-issued commission if qualified.
• Path (b): after 18 years of service, with the last six years in relevant roles, and with at least 12 years as chief clerk or 12 years as a county commissioner or similar role; eligibility if age is at least 60 or if disabled; eligibility via written declaration and Governor’s commission.
• Path (c): with county commission approval, after 24 years of service, the last six years in relevant roles, and at least 12 years as chief clerk; eligibility via written declaration and Governor’s commission.
• Length of service can include time served as other county-wide elected officials or as chief clerk for counting toward total years.
• Effective date: becomes law on the first day of the third month after passage and Governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Supernumeraries