HB26 Alabama 2013 Session

Summary

Primary Sponsor

Joe Faust

Republican

Session

Regular Session 2013

Title

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

Summary

HB26 would let local tax officials in Alabama’s smaller counties qualify for supernumerary status based on years of service rather than age, with tiered requirements and Governor approval.

What This Bill Does

The bill amends Section 40-6-1 to allow tax officials such as tax collectors, tax assessors, revenue commissioners, license commissioners, and other ad valorem officials to become supernumerary after meeting specific years-of-service thresholds in counties with populations under 600,000. It creates multiple eligibility paths based on years of service and age or disability, including a disability-based option and age-based thresholds at 60 in several paths. A declaration is filed with the Governor, who must determine qualification and issue the commission if qualified. Service time can be counted across related county-wide roles and chief clerk positions when calculating total years of service.

Who It Affects

• Local tax officials (tax collectors, tax assessors, revenue commissioners, license commissioners, and other officials charged with ad valorem taxes) in counties with populations under 600,000 who have long enough service history and meet age or disability requirements.
• The Governor, who would review declarations of qualification and issue commissions to those approved for supernumerary status.

Key Provisions

• Subdivision (a)(1): In counties under 600,000, an official who has served 14 years and is permanently and totally disabled (proof by three physicians) may elect to become a supernumerary by filing a declaration; the Governor can issue the commission if qualified under this or subdivision (2).
• Subdivision (a)(2): In counties under 600,000, an official who has served at least 12 years as a county official, with at least 10 years continuously in ad valorem roles, and who is at least 60 years old, may elect to become a supernumerary by declaration; the Governor can issue the commission if qualified.
• Subdivision (b): In counties under 600,000, an official who has served 18 years as a county official, with the last six or more years in ad valorem roles and at least 12 years total as chief clerk to relevant officials or as a county commissioner, and who is at least 60 or disabled, may elect to become a supernumerary by declaration; the Governor can issue the commission if qualified.
• Subdivision (c): In counties under 600,000, an official who has served 24 years as a county official, with the last six or more years in ad valorem roles and at least 12 years total as chief clerk or county commissioner, may elect to become a supernumerary by declaration with county approval; the Governor can issue the commission if qualified.
• For computing length of service, time served as any other county-wide elected official or as chief clerk shall count toward the total years used to qualify.
• Section 2 specifies the act becomes effective on the first day of the third month after passage and Governor approval (or otherwise becomes law).

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