The 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 It eliminates outdated fixed expense allowances, such as the previous amounts of $12,000 for the Tax Assessor and $11,020 for the Assistant Tax Assessor, and establishes a new annual salary of $73,800 for these positions, payable in monthly installments from the county's general fund. Additionally, a new salary adjustment mechanism will be introduced on October 1, 2027, setting the base salary for the Tax Assessor and Tax Collector at 110 percent of the highest annual salary of any merit system employee in their offices, with annual adjustments ensuring increases but no decreases.

The bill also revises the compensation for other officials in Jefferson County, including 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, 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. These changes replace previous expense allowances and salary calculations, and 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 act is set to take effect on October 1, 2025.