This bill amends the current law regarding the annual salary of the Tax Assessor and Tax Collector in Jefferson County, Alabama. It establishes that their salaries will be set at the greater of two amounts: (1) ten percent above the highest annual salary for a merit system employee within their respective offices, or (2) the annual salary as otherwise provided by law. This change aims to ensure that the compensation for these positions is competitive and reflective of the salaries of other employees in similar roles.

The bill is set to take effect immediately upon passage and approval by the Governor, or upon its otherwise becoming law. There are no specific deletions from current law mentioned in the text, indicating that this legislation introduces new provisions without removing existing ones.