(a) The Sheriff of Coosa County shall continue to receive the annual salary the sheriff is receiving on October 1, 2026, for the remainder of the term of office that commenced on January 16, 2023. (b)(1) Beginning on October 1, 2026, in addition to the salary provided in subsection (a), the sheriff shall be entitled to an expense allowance so that the annual salary and expense allowance of the sheriff is equal to 60 percent of the salary paid to a district court judge with equivalent years of service, including any increases in salary due to years of service or cost-of-living adjustments. (2) The expense allowance shall be payable in equal monthly installments from the general fund of the county. (3) The expense allowance shall be in addition to all other compensation or benefits provided to the sheriff and shall be treated the same as salary for retirement purposes. (c)(1) Beginning January 18, 2027, in lieu of any other fees, compensation, or expense allowances, the Sheriff of Coosa County shall receive an annual salary equal to 60 percent of the salary paid to a district court judge with equivalent years of service, including any increases in salary due to years of service or cost-of-living adjustments, and the expense allowance provided in subsection (b) shall be void. (2) The salary of the sheriff shall be increased any time and in the same manner as the salary of a district court judge having the same number of cumulative years of service. The sheriff shall not be eligible for any county-provided employee cost-of-living or salary increases. (3) The salary provided by this section shall be in lieu of all prior compensation or salary provided by law to the sheriff, and shall be paid in equal periodic installments from the county general fund. (4) The sheriff shall be entitled to reimbursement of expenses related to travel, training, and other official job-related functions in the same manner and to the same extent as other employees of the county. (5) In addition to salary, the county shall provide the same insurance and other benefits as received by any other employee of the county. (6) If the implementation of any cost-of-living adjustment applicable to district court judges increases the salary of the incumbent sheriff, the increase shall be paid as an expense allowance until the beginning of the next term of office, when the amount of the expense allowance shall be included in the base salary of the sheriff and the expense allowance shall then be void.
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