The board of revenue shall have all jurisdiction and powers which are now or may hereafter be by law vested in the courts of county commissioners of this state and by any special law now vested in the Court of County Commissioners of Marengo County, and the several members of the board of revenue shall perform all the duties and services, and exercise all the powers which are, or may be required by law of the several members of the court of county commissioners.
Alabama Legal Code