Alabama § 45-57-240.01 - Additional Expense Allowance and Salary.

(a)(1) Commencing on June 1, 2000, the Revenue Commissioner of Russell County shall be entitled to an additional expense allowance in the amount of ten thousand dollars ($10,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shall be prorated and payable in the same manner and from the same funds as the salary the revenue commissioner is receiving on May 23, 2000. The amount of this expense allowance shall be reduced by an amount equal to any other expense allowance or salary increase granted by general law to the Revenue Commissioner of Russell County after May 23, 2000. The expense allowance provided by this subsection shall be treated in the same manner as salary for the purposes of calculating supernumerary benefits, and the same percentage contribution shall be deducted from the expense allowance and paid into the ad valorem tax officials supernumerary program as is deducted from the revenue commissioner’s salary.

(2) Beginning with the expiration of the term of the incumbent revenue commissioner serving on May 23, 2000, the annual salary for the revenue commissioner shall be increased by ten thousand dollars ($10,000) per annum, and, at that time, subdivision (1) shall become null and void. The amount of this salary increase shall be reduced by an amount equal to any other expense allowance or salary increase granted by general law to the Revenue Commissioner of Russell County during the time this subsection is in effect, including any increase in salary that may become effective at the beginning of the revenue commissioner’s next term of office.

(b)(1) Commencing on September 1, 2013, the Revenue Commissioner of Russell County shall receive an additional expense allowance in the amount of ten thousand dollars ($10,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. Payment of this expense allowance shall be prorated and payable in the same manner and from the same funds as the salary the revenue commissioner is receiving on August 1, 2013. The expense allowance provided by this subsection shall be treated in the same manner as salary for the purposes of retirement benefits, and the same percentage contribution shall be deducted from the expense allowance and paid into the retirement program for ad valorem tax officials as is deducted from the salary of the revenue commissioner.

(2) Beginning with the expiration of the term of the incumbent revenue commissioner serving on August 1, 2013, the annual salary for the revenue commissioner shall be increased by ten thousand dollars ($10,000) per annum, and, at that time, subdivision (1) shall become null and void.