(a)(1) The Tax Collector 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 collector, the annual salary for the Tax Collector 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) The elected Assistant Tax Collector, Bessemer Division, of Jefferson County
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(a)(1) The Tax Collector 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 collector, the annual salary for the Tax Collector 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) The elected Assistant Tax Collector, 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 Collector, Bessemer Division, the annual salary for the elected Assistant Tax Collector, 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) The Chief Deputy Tax Collector, 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 Collector, Birmingham, the annual salary for the Chief Deputy Tax Collector, 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) The Chief Deputy Tax Collector, 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 Collector, Bessemer Division, the annual salary for the Chief Deputy Tax Collector, 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)(1) On June 14, 2007, the Deputy Judge of Probate of the Bessemer Division of Jefferson County shall be entitled to an additional expense allowance so that the total annual compensation of the Deputy Judge of Probate, Bessemer Division, is equal to the total compensation of the Assistant Tax Collector, Bessemer Division. This expense allowance shall be payable in equal monthly installments from the general fund of the county.
(2) At the commencement of the next term of office, the annual salary of the Deputy Judge of Probate, Bessemer Division, shall be equal to the salary of the Assistant Tax Collector, Bessemer Division, plus any expense allowance due to cost-of-living increases being paid at the time to the Assistant Tax Collector, Bessemer Division. This salary shall be payable in equal monthly installments from the general fund of the county.
(f)(1) On June 14, 2007, the Treasurer of Jefferson County shall be entitled to an additional expense allowance in an amount to make the total annual compensation of the Treasurer of Jefferson County equal to the annual compensation of the Tax Collector of Jefferson County. This expense allowance shall be payable in equal monthly installments from the general fund of the county.
(2) At the commencement of the next term of office, the annual salary of the Treasurer of Jefferson County shall be equal to the annual compensation of the Tax Collector of Jefferson County plus any expense allowances due to cost-of-living increases being paid at that time to the Tax Collector of Jefferson County, payable in equal monthly installments from the general fund of the county.
(g)(1) On June 14, 2007, the Deputy Treasurer of Jefferson County, Bessemer Division, shall be entitled to an additional expense allowance so that the total annual compensation of the Deputy Treasurer of Jefferson County, Bessemer Division, is equal to 90 percent of the total compensation of the Treasurer of Jefferson County including an additional expense allowance hat is 90 percent of the expense allowance granted to the Treasurer in subdivision (1) of subsection (f). This expense allowance shall be payable in equal monthly installments from the general fund of the county.
(2) At the commencement of the next term of office, the annual salary for the Deputy Treasurer, Bessemer Division, shall be equal to 90 percent of the salary of the Treasurer of Jefferson County, payable in equal monthly installments from the general fund of the county.
(h) The expense allowance increases in subsections (a) to (e), inclusive, shall be considered salary for purposes of calculating retirement contributions and benefits.
(i) Beginning with the fiscal year commencing October 1, 2007, the Jefferson County Treasurer, Deputy Treasurer, Bessemer Division, and Deputy Judge of Probate, Bessemer Division, shall be entitled to the same uniform increases, including cost-of-living increases, that are granted to county employees by the county commission at the time of approval of the county budget. The increases shall be in the same amount or percentage, as the case may be, as that amount or percentage increase provided to the employees of the county. These cost-of-living increases shall be classified as an expense allowance during any term of the official and shall be converted to salary beginning the next term of office.