HB60 By Representative Buskey RFD Ways and Means General Fund Rd 1 03-MAR-15

SYNOPSIS: Currently, local ad valorem taxing officials may elect supernumerary status by meeting certain service requirements and by filing a declaration with the Governor.

This bill would provide further for the salary of supernumerary ad valorem taxing officials.

A BILL TO BE ENTITLED AN ACT

To amend Section 40-6-3, Code of Alabama 1975, relating to the compensation of certain supernumerary officials, to provide further for the salary of supernumerary ad valorem taxing officials.

BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-6-3, Code of Alabama 1975, is amended to read as follows:

§40-6-3.

"(a) Every supernumerary official shall serve for life and shall receive from the county governing body, in equal monthly installments on the first of each month, or in such installments as other county officials or employees are paid, an annual salary as follows:

"(1) For 12 years service the official shall receive 60 percent of the average compensation during the last four years served as an official charged with assessing and collecting ad valorem taxes.

"(2) For 14 years service the official shall receive 65 percent of the average compensation.

"(3) For 16 years the official shall receive 70 percent of the average compensation.

"(4) For 18 or more years the official shall receive 75 percent of the average compensation; provided, however, no person shall receive more than forty-nine thousand six hundred dollars ($49,600) per year.

"The county governing body may, by majority vote of the membership, elect to increase or remove this the monetary limitation on compensation for any person who assumed supernumerary status after September 30, 1993 in subdivision (4) as often as the county governing body sees fit, either prior to or after an official assumes supernumerary status. After such an affirmative vote has been taken to increase or remove the monetary limitation, the county governing body may not thereafter alter or revoke its decision as to the compensation for the affected official. Further, any limitations on compensation contained in this subsection shall not affect any eligibility for cost-of-living increases provided pursuant to subsection (b).

"The tax collector, if there is a supernumerary tax assessor or tax collector in the county, or the license commissioner or person charged with the collection of ad valorem taxes other than the tax collector, if there is a supernumerary license commissioner or other official charged with the assessing or collecting, or both, of ad valorem taxes in the county, shall from the first money collected by the official pay to the county governing body the sum which shall be paid to the supernumerary official as heretofore set forth. The sum shall be deducted on a pro rata millage basis from payments to the state, county, and all subdivisions and agencies thereof, except municipalities, to which the person collecting ad valorem taxes is charged with the distributing of ad valorem taxes collected under the law. Notwithstanding the foregoing, if the official dies without leaving a surviving spouse, or otherwise becomes disqualified as a supernumerary official, any money remaining in the fund shall be refunded to the person by whom it is paid to the county, and the person shall distribute the money refunded to the state, county, and other subdivisions and agencies on the same pro rata millage basis that it was originally withheld.

"If any official covered under this chapter dies prior to attaining the age of 60 years, but being otherwise qualified to be appointed a supernumerary official, except for age, and is survived by a spouse lawfully married to the official at the time of his or her death, then the surviving spouse shall be paid a monthly allowance equal to 50 percent of the salary which would have been paid to the official had he or she survived to the age of 60. The monthly allowance shall be paid in the same manner as provided for payment to a qualified official and shall continue for 15 years or until the marriage of the surviving spouse, whichever first occurs. Upon the death of any official covered under this chapter after he or she has become fully qualified for appointment as a supernumerary official, including age, whether appointed as a supernumerary official or whether still serving in active office, the surviving spouse of the official shall be paid a monthly allowance equal to 50 percent of the supernumerary salary being paid to the official or to which he or she would be entitled if appointed as supernumerary. The monthly allowance shall be paid in the same manner as provided for the official and shall continue for 15 years or until the marriage of the surviving spouse, whichever first occurs.

"(b) Beginning with the fiscal year commencing on October 1, 2006, the supernumerary officials of a county provided for in this section shall be entitled to receive the same cost-of-living increases in compensation, that are granted to county retirees by the county commission, if approved by a resolution of a majority of the county commission. The increases shall be in the same amount or percentage and at the same time, as the case may be, as that amount or percentage increase provided to the other retirees of the county and, if not uniform, the increase shall be equal to the average increase granted to all county retirees who receive an increase."

Section 2. This act shall become effective immediately following its passage and approval by the Governor, or its otherwise becoming law.

Counties

County Commissions

Tax Assessor

Tax Collector

Revenue Commissioner, County

Code Amended