Compensation of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.

Ala. Code tit. 40, ch. 6A

in effect

Ala. Code § 40-6A-1 Legislative Intent.

40-6A-1. Legislative Intent. The Legislature recognizes the necessity of an equitable, fair, and efficiently administered ad valorem tax program to the revenue producing functions of government, both state and local, and it further recognizes that since the implementation of statewide reappraisal of property and the equalization of ad valorem taxes in this state, the complexity and burden on the officials charged with assessing and collecting such taxes has greatly increased. Likewise, great disparity has developed among the various counties of this state in both the adequacy of compensation of such officials and the distribution of the cost of administering the ad valorem tax program among the various agencies and funds receiving such taxes. Therefore, in order to secure the services of competent officials in all counties of this state to administer the ad valorem tax program and to fairly distribute the burden of funding the costs of such program, it is the intent of this chapter to establish an equitable, minimum basis of compensation of such officials and distribution of the costs of administering such program. (Acts 1982, No. 82-620, p. 1172, §1.)

Ala. Code § 40-6A-2 Salary and Fees of Officials Charged with Assessing and Collecting Ad Valorem Taxes.

40-6A-2. Salary and Fees of Officials Charged with Assessing and Collecting Ad Valorem Taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the various counties of this state, shall be compensated by an annual salary, each of such officials to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified by the following schedule: IN COUNTIES HAVING A POPULATION OF: | ANNUAL SALARY 25,000 or less | $32,500.00 25,001 to 75,000 | 37,500.00 75,001 to 119,000 | 40,000.00 More than 119,000 | 42,500.00 Provided, however, that in all counties wherein an elected assistant tax assessor or assistant tax collector has been or may hereafter be established by law to function separate and apart from the office of tax assessor or tax collector in such counties, the salary for such elected assistant officials shall be 90 percent of the salary established herein for the tax assessor or tax collector in such counties. Provided further, that in all counties wherein the offices of tax assessor and tax collector have been or may hereafter be combined, the official holding such combined office, by whatever title, shall receive a minimum annual salary of $10,000 greater than the minimum prescribed for his county in the above schedule. The salary for such officials in each of the various counties of this state shall be determined according to the above specified schedule based upon the 1980 federal decennial census. The salaries, as above determined, shall be paid on a pro rata basis out of the money collected each tax year into the general fund of each respective county of the state, and thereafter paid from said fund to such officials in equal installments. The pro rata share of the officials’ salaries to be paid by each fund or agency receiving ad valorem taxes, shall be determined in each county by computing the percentage that the total collections for each fund or agency bears to the total collections of ad valorem taxes. With respect to any municipality in which that municipality’s pro rata share of the officials’ salaries provided for in this section is greater than the fees or commissions being paid by said municipality for assessment and collection of ad valorem taxes for the tax year immediately prior to such municipality becoming subject to the provisions of this section, the payment of such pro rata share by the municipality shall be in lieu of such fees or commissions. With respect to any municipality in which that municipality’s pro rata share of the officials’ salaries provided for in this section is equal to or less than the fees or commissions being paid by said municipality for assessment and collection of ad valorem taxes for the tax year immediately prior to such municipality becoming subject to the provisions of this section, the payment of such fees or commissions by the municipality shall be in lieu of such pro rata share. The pro rata share of salaries each fund or agency shall pay during the first year after implementation of this section shall be based upon the collections made during the tax year next preceding, the effective date of election to come under this section, and adjusted from year to year as may be necessary. (Acts 1982, No. 82-620, p. 1172, §2; Acts 1985, 2nd Ex. Sess., No. 85-791, p. 34; Acts 1990, No. 90-694, p. 1348, §1.)

Ala. Code § 40-6A-3 This Section Not Applicable to Salaries of Certain Officials.

40-6A-3. This Section Not Applicable to Salaries of Certain Officials. Notwithstanding the provisions of Section 40-6A-2, all such officials who are presently compensated by salaries which are higher than the salaries specified in the foregoing schedule shall continue to be compensated at their present salaries, subject to any other provisions of this chapter, until subsequently changed by passage of legislation affecting their respective counties. The term salary as respects such officials for purposes of this section, shall include the total compensation presently received by such officials on a salary basis of compensation, whether designated as salary or expense allowance or otherwise, provided such compensation is paid directly to such officials. Any official presently compensated on a salary basis whose total compensation as defined in this section equals or exceeds the minimum salary prescribed in Section 40-6A-2 hereof, shall be deemed to satisfy the minimum salary mandated by this chapter. (Acts 1982, No. 82-620, p. 1172, §3.)

Ala. Code § 40-6A-4 Salary Must Equal Net Personal Income.

40-6A-4. Salary Must Equal Net Personal Income. All officials who are being converted from a fee basis to a salary basis by this chapter, whose net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding May 4, 1982 are higher than the salaries specified in the foregoing schedule, shall be placed on a salary equal to their net personal income for such year. Such salary for said officials being converted from a fee basis to a salary basis shall continue, subject to the other provisions of this chapter, for as long as said officials continuously remain in office, and upon vacation of their office for whatever cause the salary of their successor shall be determined according to the schedule set forth in Section 40-6A-2 hereof, unless otherwise provided by the passage of local legislation affecting any of such counties. The net personal income of such officials during the tax year next preceding the effective date of this chapter shall be certified by said officials to the governing body of their respective counties, and such net personal income must be verified by the office of Examiners of Public Accounts. The term “net personal income” as used herein shall mean the total fees, commissions, allowances, and other compensation for the tax year next preceding May 4, 1982 less the total amount paid by such official in said tax year for the operation of his or her office, including salaries of any employees in such office paid by such official. (Acts 1982, No. 82-620, p. 1172, §4.)

Ala. Code § 40-6A-5 Support Services Provided by Local Governing Bodies; Compensation of Office Personnel; Membership in Merit System.

40-6A-5. Support Services Provided by Local Governing Bodies; Compensation of Office Personnel; Membership in Merit System. The governing bodies of each of the counties of this state shall provide the tax assessor, tax collector, revenue commissioner, license commissioner or such other official charged with assessing and collecting ad valorem taxes with such office personnel, clerks, and deputies, and such quarters, books, stationery, furniture, equipment, and other such conveniences and supplies as may be necessary for the proper and efficient conduct of such offices. The compensation of any personnel so provided shall be fixed by said governing body and shall be paid in equal installments out of the general fund of the county. Notwithstanding the Alabama Ethics Act, any employees working in such offices prior to the passage of such act may be continued as employees in such offices by the county governing body. All employees in such offices in counties which operate a merit system for county employees shall automatically become participants in such system. (Acts 1982, No. 82-620, p. 1172, §5.)

Ala. Code § 40-6A-6 Fees, Commissions, Etc., Must Now Be Paid into Local General Fund.

40-6A-6. Fees, Commissions, Etc., Must Now Be Paid into Local General Fund. All fees, commissions, allowances, or other compensation heretofore collected by or paid to officials on a fee basis of compensation shall hereafter be paid into the general fund of their respective counties. (Acts 1982, No. 82-620, p. 1172, §6.)

Ala. Code § 40-6A-7 Manner of Payment of Fees, Etc., Due Prior to Conversion from Fee to Salary Basis.

40-6A-7. Manner of Payment of Fees, Etc., Due Prior to Conversion from Fee to Salary Basis. Any fees, commissions, allowances, or other compensation due to officials who are converted from a fee basis to a salary basis hereunder, which have been fully earned but remain unpaid on May 4, 1982, shall be paid to such officials in the same manner as such fees, commissions, allowances, or other compensation was paid to them prior to May 4, 1982. (Acts 1982, No. 82-620, p. 1172, §7.)

Ala. Code § 40-6A-8 Effective Date.

40-6A-8. Effective Date. This chapter shall be effective on October 1 immediately following the adoption and ratification of a constitutional amendment authorizing the implementation of this chapter, or on the first day of the next term of office of the officials affected herein, whichever first occurs. (Acts 1982, No. 82-620, p. 1172, §10.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026