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01Additional Expense Allowance and Salary.(a)(1)Commencing on June 1, 2000, the Revenue Commissioner of Russell County shall beentitled to an additional expense allowance in the amount of ten thousanddollars ($10,000) per annum, which shall be in addition to all other expenseallowances, compensation, or salary provided by law. This expense allowance shall be prorated and payable in the samemanner and from the same funds as the salary the revenue commissioner isreceiving on May 23, 2000. The amountof this expense allowance shall be reduced by an amount equal to any otherexpense allowance or salary increase granted by general law to the RevenueCommissioner of Russell County after May 23, 2000. The expense allowance provided by this subsection shallbe treated in the same manner as salary for the purposesof calculating supernumerary benefits, and the same percentagecontribution shall be deducted from the expense allowance and paid into the advalorem tax officials supernumerary program as is deducted from the revenuecommissioner’s salary. (2) Beginning with the expiration of the term of the incumbent revenuecommissioner serving on May 23, 2000, the annual salary for

umerary program as is deducted from the revenuecommissioner’s salary. (2) Beginning with the expiration of the term of the incumbent revenuecommissioner serving on May 23, 2000, the annual salary for the revenuecommissioner shall be increased by ten thousand dollars ($10,000) per annum,and, at that time, subdivision (1) shall become null and void. The amount of this salary increase shallbe reduced by an amount equal to any other expense allowance or salary increasegranted by general law to the Revenue Commissioner of Russell Countyduring the time this subsection is in effect, including any increase in salary that may becomeeffective at the beginning of the revenue commissioner’s next term of office.(b)(1)Commencing on September 1, 2013, the Revenue Commissioner of Russell County shall receivean additional expenseallowance in the amountof ten thousand dollars ($10,000) per annum, which shall be in addition to allother expense allowances, compensation, or salary provided by law. Payment ofthis expense allowance shall be prorated and payable in the same manner andfrom the same funds as the salary the revenue commissioner is receiving onAugust 1, 2013.

salary provided by law. Payment ofthis expense allowance shall be prorated and payable in the same manner andfrom the same funds as the salary the revenue commissioner is receiving onAugust 1, 2013. The expense allowanceprovided by this subsection shall be treated in the same manner as salary forthe purposes of retirement benefits, and the same percentage contribution shall bededucted from the expense allowance and paid into the retirement program for advalorem tax officials as is deducted from the salary of the revenuecommissioner.(2) Beginning with the expiration of the term of the incumbent revenuecommissioner serving on August 1, 2013, the annual salary for the revenuecommissioner shall be increasedby ten thousand dollars ($10,000) per annum, and, at that time, subdivision (1) shall become null and void.(c)(1)Commencing on September 1, 2020, the Revenue Commissioner of Russell County shall receivean additional expenseallowance in the amountof twelve thousand dollars ($12,000) per annum, which shall be in addition toall other expense allowances, compensation, or salary provided by law.

receivean additional expenseallowance in the amountof twelve thousand dollars ($12,000) per annum, which shall be in addition toall other expense allowances, compensation, or salary provided by law. Paymentof this expense allowance shall be prorated and payable in the same manner andfrom the same funds as the salary the revenue commissioner is receiving onAugust 1, 2020. The expense allowanceprovided by this subsection shall be treated in the same manner as salary for thepurposes of retirements benefits, and the same percentage contribution shall bededucted from the expense allowance and paid into the retirement program for advalorem tax officials as is deducted from the salary of the revenue commissioner. (2) Beginning with the expiration of the term of the incumbent revenuecommissioner serving on August 1, 2020, the annual salary for the revenuecommissioner shall be increased by twelve thousand dollars ($12,000) per annum,and, at that time, subdivision (1) shall be repealed. (Act 2000–634, p. 1281, §§ 1, 2; Act 2013–304, p. 1017, §§ 1, 2; Act 2020–127, §§ 1, 2.)