§ 45-57-240

(a) The offices of Tax Assessor and Tax Collector of Russell County areabolished effective upon the approval of a majority of the electors of RussellCounty. Upon the abolition of theoffices, the office of county revenue commissioner shall be created. The tax collectorin office when the office of tax collector is abolished shall be the county revenue commissioner forthe remainder of the term for which he or she was elected tax collector. Thereafter the revenue commissionershall be elected every six years. Inthe event a vacancy in the office of tax assessor occurs after the passage ofthis section and before this section becomes operative, the term of office ofan appointed tax assessor to fill the unexpired term shall be only until thecreation of the office of county revenue commissioner as provided by thissection. (b) The county revenue commissioner shall do and performall acts, duties, and functions requiredby law to be performedeither by the tax assessoror by the tax collector of thecounty relative to the assessment of property for ad valorem taxation, the collection of those taxes,the keeping of

quiredby law to be performedeither by the tax assessoror by the tax collector of thecounty relative to the assessment of property for ad valorem taxation, the collection of those taxes,the keeping of records, and themaking of reports concerning assessments for and the collection of taxes. (c) Subject to the approval of the Russell CountyCommission, the county revenue commissioner shall appoint and fix the dutiesand compensation of a sufficient number of deputies, clerks, and assistants toperform properly the duties of his or her office. (d) Beforeentering upon the duties of the office, the county revenue commissioner shalltake the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in a sum as may be fixed by the Russell County Commission,giving as security thereon a bonding company authorized to do business inAlabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by andfiled with the judge of probate. Thecost of the bond required herein shall be paid out of the general funds of thecounty on warrant of the Russell County Commission.

ioned and shall be approved by andfiled with the judge of probate. Thecost of the bond required herein shall be paid out of the general funds of thecounty on warrant of the Russell County Commission. (e) The Russell County Commission shall provide the necessary offices forthe county revenue commissioner in the courthouse, and shall provide allstationery, equipment, and office supplies, not otherwise furnished by law,needed for the efficient performance of the duties of the office. (f) The county revenue commissioner shall collect and pay into the generalfund of the county all fees, percentages, commissions, and other allowanceswhich the tax assessor and the tax collector are now or hereafter by lawauthorized or directed to charge or collect for the performance of any dutyimposed by law on any such officersand hereby transferred to and imposedon the county revenue commissioner. Ascompensation for performance of the duties of the office, the revenue commissioner shall receive a salary of not less than forty-two thousand five hundreddollars ($42,500), payable in 12 equal monthly installments.

r performance of the duties of the office, the revenue commissioner shall receive a salary of not less than forty-two thousand five hundreddollars ($42,500), payable in 12 equal monthly installments. (g) It is the purpose of this section to conserve revenue and promote thepublic convenience in Russell County by consolidating the offices of taxassessor and tax collector of the county into one county office. (Act 86–493, p. 935, §§ 1–7.)