1. (a) The Sheriff of Colbert County shall receive total compensation of fifty thousand dollars ($50,000) per annum payable from the county general fund in equal installments in the same manner as other county employees are paid. This compensation shall be in lieu of any salary, monthly expense allowance, or fees paid as compensation to the sheriff.
2. (b) Beginning October 1, 2025, the sheriff shall receive an expense allowance to increase the sheriff’s total compensation to ninety-six thousand dollars ($96,000) per annum payable from the county general fund in equal installments in the same manner as other county employees are paid.
3. (c) Beginning January 18, 2027, the sheriff’s total base salary shall be ninety-six thousand dollars ($96,000) per annum payable from the county general fund in equal installments in the same manner as other county employees are paid. This salary shall be in lieu of the salary provided in subsection (a), the expense allowance provided in subsection (b), and any other salary, expense allowance, or fees paid to the sheriff which shall be void.

4. (d)

   1. (1) Beginning October 1, 2025, the sheriff shall be entitled to all uniform increases in compensation provided to county employees.
   2. (2) The amount of any uniform increase granted to the sheriff shall be based on the sheriff’s total compensation.
   3. (3) Any uniform increase in compensation granted to the sheriff during a term of office shall be paid as an expense allowance until the start of the next term of office.
   4. (4) At the beginning of each term of office, any uniform increase in compensation provided to the sheriff during the previous term of office shall be converted to salary, and any converted expense allowance shall be void.
5. (e) Any expense allowance provided pursuant to this section shall be treated as salary for retirement purposes.

(Act 92-514, p. 1048, §1; Act 2025-192, §1.)