In Jefferson County, the two associate board members of the Jefferson County Board of Equalization and Adjustments, are hereby entitled to receive an additional annual expense allowance of twelve thousand dollars ($12,000) each. The expense allowance shall be in addition to any and all other compensation, salary, and expense allowances heretofore provided by law and shall be payable 77 1/2 percent from the general funds of Jefferson County and 22 1/2 percent from the general funds of the State of Alabama in the same manner as other officials of each of these entities are paid.
Ala. Code § 45-37-241 (1975)