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 salary as otherwise provided by law. This change aims to ensure that the compensation for these positions is competitive and reflective of the highest salaries within their departments.

The bill is set to take effect immediately upon passage and approval by the Governor, or upon its otherwise becoming law. There are no deletions from current law noted in the text, as the bill introduces new legal language to establish the salary framework for the Tax Assessor and Tax Collector.