Section 45-55-241 - Establishment of Consolidated Office

At the expiration of the terms of office, or if a vacancy occurs ineither the office of Tax Assessor or the office of Tax Collector of PikeCounty, then immediately upon the occurrence of a vacancy there shall beestablished the office of County Revenue Commissioner in Pike County. If the office is established upon theoccurrence of a vacancy in either the office of tax assessor or tax collector, then the tax assessor or tax collector, as the case maybe, remaining in office shall be the county revenue commissioner for theremainder of the term for which he or she was elected. A revenue commissioner shall be elected at an election calledfor that purpose and every six years thereafter. He or she shall serve for a term of officeof six years.(Act 93–381, p. 655, § 1.)