§ 45-58-241.26 — Performance of Duties; Salary

Alabama § 45-58-241.26

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 58: Shelby County
• Art. 24: Taxation
• Part 2: Shelby County Property Tax Commissioner
• Subpart 2: Creation of Office

Text

The county property tax commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or tax collector of the county is authorized and directed to charge or collect for the performance of any duty imposed on the county property tax commissioner. As compensation for the performance of the duties of his or her office, effective starting with the term of office commencing on the first day of October 2003, the county property tax commissioner shall receive an annual salary as determined by Article 2 of Chapter 6A of Title 40, plus the highest of any expense allowance currently being paid by Shelby County to the tax assessor or tax collector, but in no event less than is currently being paid to the tax assessor or tax collector, whichever is highest. In the event the current tax assessor or tax collector shall assume the duties of county property tax commissioner prior to the first day of October 2003 due to the occurrence of a vacancy in either of the offices, he or she shall receive an annual salary equal to the salary and expenses of the then current tax assessor or tax collector, whichever is higher, plus an additional ten percent (10%) thereof per year until October 1, 2003.

Legislative History

(Act 2001–509, p. 914, § 8.)