40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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16-22-13.4
Section 16-22-13.4 Fiscal year 2006-2007 adjustments. (a) PAY INCREASES, FY 2006-07. The State
Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the
Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board
of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama
School of Mathematics and Science for disbursement to the employees thereof funds based on
the criteria established in this section. It is not the intent of this section to make appropriations,
but the appropriations required by this section shall be made in the annual budget act for
the public schools and colleges for the designated fiscal years. (1) Certificated personnel
(K-12). For the fiscal year beginning October 1, 2006, and each year thereafter, each certificated
employee at all city and county school systems and the teachers at the Department of Youth
Services School District shall receive a five percent salary...
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45-8-244
Section 45-8-244 Supplemental compensation. The Calhoun County Commission may provide supplemental
compensation to the members of the county board of equalization up to an amount to be set
by the county commission so that the total compensation of the board members will not exceed
seventy-five dollars ($75) for each day the members are engaged in the performance of the
duties of the board. The supplemental compensation of the members of the county board of equalization
shall be paid out of the general fund of the county upon warrant drawn on the county treasury.
(Act 2007-242, p. 327, §1.)...
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45-40-71
Section 45-40-71 Expense allowance; salary. (a) The members of the County Commission of Lawrence
County, excluding the chair, shall receive an additional expense allowance in the amount of
two hundred fifty dollars ($250) per month in addition to any other compensation and allowance
provided by law. The expense allowance provided by this section shall expire upon the expiration
of any constitutional prohibition preventing the above named officers from receiving an increase
in salary or other compensation on the effective date of this section. (b) The members of
the Lawrence County Commission shall receive an additional salary in the amount of two hundred
fifty dollars ($250) per month in addition to any other compensation and allowance provided
by law except for the expense allowance provided in subsection (a). Such salary shall be effective
upon the expiration of any constitutional prohibition preventing the above named officers
from receiving an increase in salary or other...
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45-49-70
Section 45-49-70 Salary. (a) The members of the Mobile County Commission, the governing body
of Mobile County, shall each receive an annual salary of fifty-seven thousand dollars ($57,000).
Such compensation shall become effective at the beginning of the next term of the county commission
or other like governing body. In addition thereto, all expense allowance payable to such members
of the Mobile County Commission existing on August 8, 1991, shall from that date until the
expiration of the current terms of office continue to be payable as an expense allowance;
however, upon the new terms of office, the payments shall be deemed to constitute salary compensation
for all purposes and the same shall continue to be paid thereafter as salary compensation.
The salary shall be paid in equal monthly installments from any funds in the county treasury
available for that purpose, as provided by law. (b) This section shall not become effective
unless a resolution is adopted at an open public...
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45-2-82.43
Section 45-2-82.43 County salary supplement - Court reporters. The Baldwin County Commission,
by the adoption of a resolution, may grant each court reporter of the Twenty-eighth Judicial
Circuit a county salary supplement in an amount not to exceed 42 percent of the salary paid
each court reporter by the state. The supplement shall be paid in equal installments from
the county treasury at the same time and in the same manner that the salaries of county employees
are paid. The county supplement shall be the total compensation paid to a court reporter by
the county. The county supplement shall be in addition to any compensation provided by general
law. (Act 92-494, p. 970, §1.)...
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45-28-240
Section 45-28-240 Compensation. (a) The Etowah County Commission, by resolution of the commission,
may provide for compensation for the chair and members of the Etowah County Board of Equalization
in an amount not to exceed one hundred dollars ($100) per meeting, not to exceed 180 meeting
days per annum. (b) Beginning on September 1, 2007, the compensation for the chair and members
of the Etowah County Board of Equalization shall be paid as provided for by law. (Act 2007-474,
p. 995, §§1, 2.)...
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45-42-70
Section 45-42-70 Expense allowance; salary. (a) The chair and members of the county commission
in Limestone County shall receive an expense allowance of nine hundred dollars ($900) per
month. The expense allowance shall be in addition to all other compensation, expense allowances,
or benefits granted to the chair and members of the county commission. (b) Beginning with
the next term of office, the expense allowance paid to the chair and members of the county
commission as provided in subsection (a) shall be null and void. In lieu thereof, the chair
and members of the county commission shall receive an additional compensation of nine hundred
dollars ($900) per month. The compensation shall be in addition to all compensations, expense
allowances, or benefits received. (c) Upon July 18, 1991, the district 4 county commissioner's
expense allowance shall be retroactively converted to salary. (Act 91-76, p. 516, §§ 1-3)...

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45-20-70
Section 45-20-70 Equalization of compensation; additional compensation. In Covington County,
effective March 1, 2006, the compensation of each member of the county commission, excluding
the chair, shall be equalized so that each member of the county commission receives the same
compensation as the highest paid member of the county commission, excluding the chair, prior
to February 22, 2006. In addition, on the last day of February 2006, each member of the county
commission receiving an increase in compensation pursuant to the preceding sentence, shall
receive additional compensation in the form of a lump sum payment based on the total amount
of compensation the member would have received pursuant to the increase provided above from
October 1, 2005, until the first day of the month following February 22, 2006. Thereafter,
the compensation of the members of the county commission, including the chair, shall be increased
pursuant to this section by the amount of any uniform increase...
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45-38-70
Section 45-38-70 Salary. (a) Each member of the Lamar County Commission shall devote his or
her full time to the business of the commission, effective upon the next term of office of
any of the members. (b) The members of the Lamar County Commission shall receive an additional
expense allowance of three thousand two hundred dollars ($3,200) annually to be paid in equal
monthly installments out of any funds of the county as may be available for such purposes.
Such expense allowance shall be in addition to any and all other salary, compensation, and
expense allowance now provided by law for the members of the Lamar County Commission, and
shall be paid retroactively from January 1, 1983. The expense allowance herein provided shall
terminate automatically upon the next term of office. (c) Effective with the next term of
office, the members of the county commission by law shall each receive a total annual salary
of twenty thousand dollars ($20,000), which shall constitute the total...
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