Marshall County; compensation of the county revenue commissioner
Summary
HB194 is a local act affecting Marshall County that revises the compensation structure for the county revenue commissioner. Under current law, the commissioner receives an annual salary of $67,500 and must remit certain fees, commissions, and other allowances to the county general fund. The bill keeps that framework in place for the current term but sets a new salary of $106,781, effective beginning with the next term of office, and makes the existing salary provision void once the new term-based salary takes effect.
The bill is narrowly focused on one county office and does not alter broader state tax administration or county government structure beyond the revenue commissioner’s pay. It amends Section 45-48-241.05 of the Code of Alabama 1975 and becomes effective July 1, 2026. The practical effect is to increase compensation for the Marshall County revenue commissioner at the start of the next term, with the salary paid from the county general fund.
Impact
HB194 amends Alabama law only as it applies to Marshall County by changing the statutory salary for the county revenue commissioner. It leaves intact the requirement that fees, percentages, commissions, and other allowances collected in the performance of the office be paid into the county general fund, while increasing the office’s future annual salary from $67,500 to $106,781 beginning with the next term of office. The bill therefore affects county finances and the compensation of the elected revenue commissioner, but not statewide tax policy or the duties of similar offices elsewhere in Alabama.
Sentiment
The available voting history shows strong, unanimous support for HB194 in both chambers, with no recorded dissenting votes. The absence of committee transcripts limits insight into debate, but the bill’s smooth passage suggests it was viewed as a routine local compensation measure rather than a controversial policy change. Overall sentiment appears favorable and largely procedural.
Contention
No notable contention is reflected in the provided record. The bill appears to have been treated as a local personnel and compensation adjustment for Marshall County, with no recorded opposition in floor votes and no committee discussion available. If any concerns existed, they are not evident in the supplied materials; the only substantive issue is the size and timing of the salary increase for the county revenue commissioner.