Section 48-5-183.1. Monthly contingent expense allowance for the operation of the office of the tax commissioner

   In addition to any salary, fees, or expenses now or hereafter provided by law, the governing authority of each county is authorized to provide as contingent expenses for the operation of the office of tax commissioner, and payable from county funds, a monthly expense allowance of not less than the amount fixed in the following schedule:
 
    Population                                                  Minimum Salary
    ----------                                                  --------------
       0 -- 11,889                                                  $ 100.00  
  11,890 -- 74,999                                                    200.00  
  75,000 -- 249,999                                                   300.00  
 250,000 -- 499,999                                                   400.00  
 500,000 or more                                                      500.00  

Code 1981, § 48-5-183.1, enacted by Ga. L. 2001, p. 902, § 21.