HB60 Alabama 2015 Session

Summary

Primary Sponsor

James E. Buskey

Democrat

Session

Regular Session 2015

Title

Tax Assessors, Tax Collector, Co. Revenue Commissioners, supernumerary status, salary cap, co. commission may remove, Sec. 40-6-3 am'd.

Summary

The bill changes pay rules for supernumerary ad valorem taxing officials, adds survivor benefits for their spouses, and allows cost-of-living adjustments if approved by counties.

What This Bill Does

It sets a tiered salary plan for these officials based on years of service (12/14/16/18+ years at 60/65/70/75% of the last four years' average compensation) with a $49,600 annual cap, and lets counties raise or remove the cap for certain long‑time appointees; it also outlines how pay is funded, distributed, and refunded if the official dies or is disqualified. The bill creates 50% monthly survivor allowances for spouses for 15 years (or until remarriage) and allows cost‑of‑living increases starting in 2006 if approved by a majority of the county commission. It specifies the law takes effect immediately after governor approval.

Who It Affects

• Supernumerary ad valorem taxing officials and the counties that employ them, who would follow the new salary schedule, cap rules, funding and distribution methods, and eligibility for cost‑of‑living adjustments.
• Surviving spouses of supernumerary officials, who would receive a monthly allowance equal to 50% of the official's salary for 15 years or until remarriage, and would be eligible for COLA adjustments if approved.

Key Provisions

• Tiered salary for supernumerary officials: 12 years service = 60% of the last four years' average compensation; 14 years = 65%; 16 years = 70%; 18+ years = 75%; with an annual cap of $49,600.
• Cap adjustment: the county governing body may raise or remove the monetary cap for those who assumed supernumerary status after September 30, 1993 (subparagraph (4)); once changed, the cap may not be altered again for the affected official.
• Funding and refunds: the tax collector or other official collecting ad valorem taxes must pay the county from the first money collected; funds are distributed pro rata among state, county, and subdivisions, except municipalities; if the official dies without a surviving spouse or is disqualified, refunds are distributed pro rata to those entities.
• Survivor benefits: if a covered official dies before age 60 (with a qualifying spouse), the surviving spouse gets a monthly allowance equal to 50% of the salary the official would have had at 60, for 15 years or until remarriage; if the official dies after full qualification, the surviving spouse gets 50% of the current or entitled salary, for 15 years or until remarriage.
• Cost-of-living adjustments: starting with the fiscal year beginning October 1, 2006, supernumerary officials are entitled to COLAs equal to those granted to county retirees if approved by a majority of the county commission, and the increases match the amount or average among county retirees.

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

Subjects

Counties