AL Code § 45-37-240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 1 - Operation of Office and Officials.|Division 1 - Compensation and Benefits.|Section 45-37-240 - Tax Assessors.

Section 45-37-240Tax assessors. (a)(1) Commencing immediately following November 29, 1999, the Tax Assessor of Jefferson County shall be entitled to an additional expense allowance in the amount of twelve thousand dollars ($12,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shall be payable in equal monthly installments from the general fund of the county. (2) Beginning with the expiration of the term of the incumbent tax assessor, the annual salary for the Tax Assessor of Jefferson County shall be seventy-three thousand eight hundred dollars ($73,800) per annum, payable in equal monthly installments from the general fund of the county and at that time, subdivision (1) shall become null and void. (b)(1) Commencing immediately following November 29, 1999, the elected Assistant Tax Assessor, Bessemer Division, of Jefferson County shall be entitled to an additional expense allowance in the amount of eleven thousand twenty dollars ($11,020) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shall be payable in equal monthly installments from the general fund of the county. (2) Beginning with the expiration of the term of the incumbent elected Assistant Tax Assessor, Bessemer Division, the annual salary for the elected Assistant Tax Assessor, Bessemer Division, shall be sixty-six thousand four hundred twenty dollars ($66,420) per annum, payable in equal monthly installments from the general fund of the county and at that time, subdivision (1) shall become null and void. (c)(1) Commencing immediately following November 29, 1999, the Chief Deputy Tax Assessor, Birmingham, of Jefferson County shall be entitled to an additional expense allowance in the amount of eleven thousand twenty dollars ($11,020) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shall be payable in equal monthly installments from the general fund of the county. (2) Beginning with the expiration of the term of the incumbent Chief Deputy Tax Assessor, Birmingham, the annual salary for the Chief Deputy Tax Assessor, Birmingham, shall be sixty-six thousand four hundred twenty dollars ($66,420) per annum, payable in equal monthly installments from the general fund of the county and at that time, subdivision (1) shall become null and void. (d)(1) Commencing on December 1, 1999, the Chief Deputy Tax Assessor, Bessemer Division, of Jefferson County shall be entitled to an additional expense allowance in the amount of nine thousand seven hundred twenty dollars ($9,720) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shall be payable in equal monthly installments from the general fund of the county. (2) Beginning with the expiration of the term of the incumbent Chief Deputy Tax Assessor, Bessemer Division, the annual salary for the Chief Deputy Tax Assessor, Bessemer Division, shall be fifty-nine thousand seven hundred seventy-eight dollars ($59,778) per annum, payable in equal monthly installments from the general fund of the county and at that time, subdivision (1) shall become null and void. (e) The expense allowances in subsections (a) to (d), inclusive, shall be considered salary for purposes of calculating retirement contributions and benefits. (Act 99-647, 2nd Sp. Sess., p. 93, §§1-5.)