Alabama § 45-19-240.40

§ 45-19-240.40.

(a) The Revenue Commissioner of Coosa County shall continue to receive the annual salary the revenue commissioner is receiving on October 1, 2026, for the remainder of the current term of office which commenced on October 1, 2023.

(b)(1) Beginning on October 1, 2026, in addition to the salary provided in subsection (a), the revenue commissioner shall be entitled to an expense allowance so that the annual salary and expense allowance of the revenue commissioner is equal to 60 percent of the salary paid to a district court judge with equivalent years of service, including any increases in salary due to years of service or cost-of-living adjustments.

(2) The expense allowance shall be payable in equal monthly installments from the general fund of the county.

(3) The expense allowance shall be in addition to all other compensation or benefits provided to the revenue commissioner and shall be treated the same as salary for retirement purposes.

(c)(1) Beginning October 1, 2027, in lieu of any other fees, compensation, or expense allowances, the Revenue Commissioner of Coosa County shall receive an annual salary equal to 60 percent of the salary paid to a district court judge with equivalent years of service, including any increases in salary due to years of service or cost-of-living adjustments, and the expense allowance provided in subsection (b) shall be void.

(2) The salary of the revenue commissioner shall be increased any time and in the same manner as the salary of a district court judge having the same number of cumulative years of service. The revenue commissioner shall not be eligible for any county-provided employee cost-of-living or salary increases.

(3) The salary provided by this section shall be in lieu of all prior compensation or salary provided by law to the revenue commissioner, and shall be paid in equal periodic installments from the county general fund.

(4) The revenue commissioner shall be entitled to reimbursement of expenses related to travel, training, and other official job-related functions in the same manner and to the same extent as other employees of the county.

(5) In addition to salary, the county shall provide the same insurance and other benefits as received by any other employee of the county.

(6) If the implementation of any cost-of-living adjustment applicable to district court judges increases the salary of the incumbent revenue commissioner, the increase shall be paid as an expense allowance until the beginning of the next term of office, when the amount of the expense allowance shall be included in the base salary of the revenue commissioner and the expense allowance shall then be void.