Alabama Code Title 45. Local Laws § 45-37-241

In Jefferson County, the two associate board members of the Jefferson County Board of Equalization and Adjustments, are hereby entitled to receive an additional annual expense allowance of twelve thousand dollars ($12,000) each. The expense allowance shall be in addition to any and all other compensation, salary, and expense allowances heretofore provided by law and shall be payable 77  1/2   percent from the general funds of Jefferson County and 22  1/2   percent from the general funds of the State of Alabama in the same manner as other officials of each of these entities are paid.