SB65 • 2026

Marshall County; compensation of the county revenue commissioner

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Kitchens
Last action: 2026-02-03
Official status: Enacted
Effective date: Not listed

Plain English Breakdown

The effective date for the law is July 1, 2026, but the salary change itself depends on when the next term of office begins.

Marshall County Revenue Commissioner Salary Change

This law changes the annual salary for the county revenue commissioner in Marshall County to $106,781 starting with their next term of office.

What This Bill Does

Sets a new annual salary of $106,781 for the county revenue commissioner effective beginning with the next term of office.
Requires payment to be made in equal monthly installments from the county general fund.
Removes the previous salary amount of $67,500 once the new rate takes effect.
Confirms that fees and commissions collected by the commissioner must go into the county general fund.

Who It Names or Affects

The county revenue commissioner of Marshall County

Terms To Know

County Revenue Commissioner: An official in a county responsible for collecting taxes and managing property records.
General Fund: The main account where the county keeps money to pay for government services and salaries.

Limits and Unknowns

The new salary only begins at the start of the next term of office, not immediately upon enactment.
The law does not specify the exact calendar date when the next term of office will begin.

Bill History

2026-02-03 Senate
Enacted
2026-01-27 Senate
Delivered to Governor
2026-01-27 House
Signature Requested
2026-01-27 Senate
Enrolled
2026-01-27 Senate
Ready to Enroll
2026-01-22 House
Motion to Read a Third Time and Pass - Adopted Roll Call 120 (Yeas 14, Nays 0)
2026-01-22 House
Third Reading in Second House (Yeas 62, Nays 0)
2026-01-21 House
Read for the Second Time and placed on the Calendar
2026-01-21 House
Reported Out of Committee Second House
2026-01-20 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 37 (Yeas 30, Nays 0)
2026-01-20 Senate
Third Reading in House of Origin (Yeas 30, Nays 0)
2026-01-20 House
Pending Committee Action in Second House
2026-01-20 House
Read for the first time and referred to the House Committee on Local Legislation
2026-01-15 Senate
Read for the Second Time and placed on the Calendar
2026-01-15 Senate
Reported Out of Committee House of Origin
2026-01-13 Senate
Pending Committee Action in House of Origin
2026-01-13 Senate
Read for the first time and referred to the Senate Committee on Local Legislation

Official Summary Text

Marshall County; compensation of the county revenue commissioner

Current Bill Text

Read the full stored bill text

SB65 ENROLLED
Page 0
SB65
BY3LC44-2
By Senator Kitchens (N & P)
RFD: Local Legislation
First Read: 13-Jan-26
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SB65 Enrolled
Page 1
First Read: 13-Jan-26
Enrolled, An Act,
Relating to Marshall County; to amend Section
45-48-241.05, Code of Alabama 1975, to further provide for the
compensation of the county revenue commissioner.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 45-48-241.05, Code of Alabama 1975,
is amended to read as follows:
"§45-48-241.05
(a) The county revenue commissioner shall collect and
pay into the general fund of the county all fees, percentages,
commissions, and other allowances which the tax assessor or
tax collector of the county is authorized and directed to
charge or collect for the performance of any duty imposed on
the county revenue commissioner.
(b) As compensation for the performance of the duties
of his or her office, the county revenue commissioner shall
receive an annual salary of sixty-seven thousand five hundred
dollars ($67,500).
(c) Effective beginning with the next term of office,
the annual salary of the county revenue commissioner shall be
one hundred six thousand, seven hundred eighty-one dollars
($106,781), payable in equal monthly installments from the
general fund of the county, and subsection (b) shall be void. "
Section 2. This act shall become effective on July 1,
2026.
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SB65 Enrolled
Page 2
2026.
________________________________________________
President and Presiding Officer of the Senate
________________________________________________
Speaker of the House of Representatives
SB65
Senate 20-Jan-26
I hereby certify that the within Act originated in and passed
the Senate.
Patrick Harris,
Secretary.
House of Representatives
Passed: 22-Jan-26
By: Senator Kitchens
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