Alabama § 45-37-240 - Tax Assessors.
Full text of Alabama Code of Alabama § 45-37-240 — Tax Assessors., with citation guidance and answers to common questions.
§ 45-37-240. Tax 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.
Frequently Asked Questions About Alabama § 45-37-240
What does Code of Alabama § 45-37-240 cover?
Section 45-37-240 ("Tax Assessors.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-37-240?
A common citation format is "Code of Alabama § 45-37-240" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-37-240 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.