Section 11-3-4

(a) Unless otherwise provided by local law, each member of the county commission shall be paid for his services the sum of $4.00 per day while occupied in the discharge of his duties as such member of the county commission and the mileage rate allowed by the Internal Revenue Code for income tax deduction in performing the duties of the office of county commissioner, and the sum of $4.00 per day while occupied in the discharge of his duties in letting out, inspecting and accepting, building or repairing any of the county bridges or county buildings, roads or works and the mileage rate allowed by the internal revenue code for income tax deduction for each mile necessarily traveled by him in so doing, said sums to be paid on warrants drawn on the county treasury on the order of the county commission. No allowance shall be made to any commissioner for per diem or mileage for inspecting roads, bridges, etc., except when acting under authority of an order by the county commission previously made. The per diem and mileage of such member for services rendered when letting out, inspecting and accepting, building or repairing any of the county bridges, roads or works shall be paid out of any money in the county treasury which shall be designated and set apart by the county commission for the payment thereof; provided, that this section shall not operate to repeal any local law affecting any county with respect to the matters contained in this section; provided further, however, that any other provisions of any general, special or local law to the contrary notwithstanding, in the discretion of the county commission the said per diem and mileage may be paid out of the county gasoline tax revenues when said per diem or mileage is incurred by a member while occupied in the discharge of his duties in inspecting, accepting, building, repairing or supervising any of the county roads or bridges.

(b) All expense and/or travel allowance payable to a county commissioner as provided by any local law or general law of local application existing on the effective date of this subsection shall be from that date deemed to constitute salary compensation for all purposes and the same shall continue to be paid thereafter as salary compensation. Provided, however, such expense and/or travel allowance for any incumbent commissioner shall, at the election of such commissioner, not be deemed salary compensation but shall continue to be deemed expense and/or travel allowance until such time as that commissioner shall vacate office and shall thereafter be deemed to constitute salary compensation. Such election shall be in writing; filed with the county commission to which such commissioner has been elected no later than 30 days prior to the commencement of that commissioner's next term of office; and spread upon the minutes of such county commission. Provided, further, travel reimbursement based on number of miles traveled and/or actual expenses incurred shall not be deemed to constitute salary compensation under the provisions of this subsection.

(Code 1852, §697; Code 1867, §825; Code 1876, §739; Code 1886, §834; Code 1896, §967; Code 1907, §3322; Code 1923, §6771; Acts 1939, No. 662, p. 1049, §1; Code 1940, T. 12, §28; Acts 1953, No. 880, p. 1182; Acts 1959, No. 172, p. 697; Acts 1980, No. 80-808, p. 1663; Acts 1991, No. 91-550, p. 1013, §1.)