Code of Alabama - Title 40: Revenue and Taxation - Chapter 6 - Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc

• Section 40-6-1 When officials commissioned as supernumeraries
  (a) In the various counties of the State of Alabama having a population of less than 600,000 inhabitants according to the last or any subsequent...
• Section 40-6-2 Oath; assumption of duties, etc., in case of vacancy
  Such supernumerary tax collector, tax assessor, license commissioner, or other elected official charged with the assessment and/or collection of any ad valorem taxes in the...
• Section 40-6-3 Life tenure; compensation; cost-of-living increase
  (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...
• Section 40-6-3.1 Increase in salary
  Anything to the contrary in this chapter notwithstanding, the annual salary of every supernumerary official serving under this chapter on October 1, 1994, shall be...
• Section 40-6-4 Deductions from salaries or fees of officials charged with assessment or collection of taxes
  The governing body shall deduct from the salary of the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected official charged with the...
• Section 40-6-4.1 Election to participate
  Any official who is eligible to participate in the supernumerary program provided by this chapter, and who is participating or eligible to participate in any...
• Section 40-6-6 Applicability of retirement system established for elected officials
  In the event that an elected official's retirement system should hereafter be established by law, any official elected after the establishment of such retirement system...

Last modified: May 3, 2021