(a) In Jefferson County, the appointed chief deputy tax assessor and the appointed chief deputy tax collector, in Birmingham, and the appointed chief deputy tax assessor and appointed chief deputy tax collector, Bessemer Division, shall receive the same benefits as other county employees, including, but not limited to, all cost-of-living pay raises and longevity raises.
(b) This section is declaratory of existing law and supplemental to all other laws relating to the chief deputy tax assessors and collectors in Jefferson County. This section shall not be interpreted to authorize the compensation of these employees to exceed 90 percent of the compensation of the appointing official.