This bill amends Sections 45-37-240 and 45-37-240.01 of the Code of Alabama 1975, focusing on the compensation structure for the Tax Assessor, Tax Collector, and their assistants in Jefferson County. It deletes outdated fixed expense allowances previously set at $12,000 for the Tax Assessor and Tax Collector, and $11,020 for their assistants. In place of these allowances, the bill establishes new annual salaries: $73,800 for both the Tax Assessor and Tax Collector, with future adjustments starting October 1, 2027, based on 110% of the highest annual salary of any merit system employee in their offices. The assistants and chief deputies will receive salaries of $66,420 and $59,778, respectively, with similar future adjustment provisions.

Additionally, the bill proposes salary changes for the Chief Deputy Tax Collector, Deputy Judge of Probate, Treasurer, and Deputy Treasurer of the Bessemer Division. The Chief Deputy Tax Collector's salary is set at $59,778, effective after the current term, while the Deputy Judge of Probate's salary will match that of the Assistant Tax Collector, and the Treasurer's salary will align with the Tax Collector's. The Deputy Treasurer's salary will be 90% of the Treasurer's salary. Starting from the fiscal year beginning October 1, 2007, these officials will receive uniform increases, including cost-of-living adjustments, which will initially be classified as expense allowances but will convert to salary in the next term. The bill is scheduled to take effect on October 1, 2025.