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Alabama Constitution of 1901, Art. IV, § 96.01

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The legislature may, from time to time, by general or local law applicable to the various counties of this state, establish the salaries, fees, commissions or allowances to be charged or received by the tax assessors, tax collectors, license commissioners, revenue commissioners or other officials charged with the assessing and collecting of ad valorem taxes in the various counties of this state, including changing the method and basis of their compensation;  and may place any or all of such officials on a salary and further provide for disposition of the fees, commissions, allowances or other compensation theretofore paid to such officials;  and may provide that the salaries of such officials may be paid from the ad valorem taxes assessed and collected by them on a pro rata basis from the various funds receiving such ad valorem taxes;  provided, however, that following the effective date of any general law passed pursuant to this constitutional amendment, the legislature may not thereafter either increase or decrease the salaries of such officials during any term for which such officials have been elected or appointed, and in the case of such officials who were converted from a fee basis to a salary basis of compensation, the legislature may not decrease the salaries of such officials during any term for which such officials have been elected or appointed or may be thereafter re-elected or re-appointed. The legislature may by local act provide for the abolishment, combination or other alteration of the offices of tax assessor, tax collector or license commissioner with approval of a majority of voters in the county affected.

In the event this amendment is approved and subsequently ratified by the qualified electors of this state who vote thereon when it is submitted, then any law theretofore passed by the legislature addressing the subject matter covered by this amendment shall become effective according to the provisions of said law.

Cite this article: - Alabama Constitution of 1901, Art. IV, § 96.01 - last updated December 30, 2022 |

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