(a) A referendum shall be held in Randolph County on the question ofcombining the offices of tax assessor and tax collector into a new office ofcounty revenue commissioner and abolishing the offices of tax assessor and taxcollector. The referendum shall beheld at a referendum election in Randolph County as provided by this section. (b) Upon the passage of this section and approval by a majority of thequalified electors, there shall be a county revenue commissioner in RandolphCounty commencing October 1, 1991, or, if a vacancy occurs in either the taxassessor’s office or the tax collector’s officeprior to that date, then the revenue commissioner’s office shall be created upon the vacancy. A commissioner shall be electedat a special election calledfor that purposein Randolph County and at thegeneral election every six years thereafter.The election shall be held and conducted as nearly as may be in the sameway as elections on amendments to the constitution and elections for othercounty officers.

election every six years thereafter.The election shall be held and conducted as nearly as may be in the sameway as elections on amendments to the constitution and elections for othercounty officers. The commissionershall serve for a term of six years beginning on the first day of October 1991,and until his or her successor is elected and has qualified. Candidates for county revenue commissionershall qualify in the same manner as candidates for countywide office and asrequired by law. Until October 1, 1991, the tax assessor and tax collectorshall serve in their respective capacities as provided by law.(c) The county revenue commissioner shall do and perform all acts, duties,and functions required by law to be performed either by the tax assessoror by the tax collector of thecounty relative to the assessment of property for taxation, the collection oftaxes, the keeping of records, and the making of reports concerning assessmentsfor and the collection of taxes.(d) Subject to the approval of the county commission, the county revenuecommissioner shall appointand fix the duties and compensation of a sufficient number of deputies, clerks,and assistants to perform properly the duties of

l of the county commission, the county revenuecommissioner shall appointand fix the duties and compensation of a sufficient number of deputies, clerks,and assistants to perform properly the duties of the office. The acts of deputiesshall have the same force and legal effect as ifperformed by the county revenue commissioner.(e) Before entering upon the duties of the office, the county revenuecommissioner shall take the oath of office prescribed by Article XVI of theConstitution of Alabama of 1901, and execute a bond in such sum as may be fixed by the county commission, giving as securitythereon a bondingcompany authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved byand filed with the judge of probate. Thecost of the bond required herein shall be paid out of the general funds of the county on warrant of the countycommission, and shall be a preferred claim against the county.(f) The county shall provide the necessary offices for the county revenuecommissioner, and shallprovide all stationery, equipment, and officesupplies, not otherwise furnished by law, needed for the efficientperformance of the duties of

essary offices for the county revenuecommissioner, and shallprovide all stationery, equipment, and officesupplies, not otherwise furnished by law, needed for the efficientperformance of the duties of the office.(g) The county revenue commissioner shall collect and pay into the generalfund of the county all fees, percentages, commissions, and other allowanceswhich the tax assessor or the tax collector of the county are now or hereaftermay be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner. The Legislature shall set the salary ofthe commissioner by local law for the performance of the duties of the office.(h) It is the purpose of this section to promote the public convenience inRandolph County by consolidating the offices of tax assessor and tax collectorinto one office.(Act 85–466, p. 459, §§ 2–9; Act 87–475, p. 724, § 1.)