The offices of the Tax Assessor and Tax Collector of Clay County are hereby abolished effective the first day of October 1991, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. In the event that the office of tax assessor or tax collector becomes vacant before October 1, 1991, the office of county revenue commissioner shall immediately come into being, and the remaining officer, tax assessor or tax collector, as the case may be, shall immediately assume the duties of the office of county revenue commissioner and shall perform such duties until a county revenue commissioner has been elected as provided herein. For the performance of such duties, he or she shall be entitled to the salary hereinabove prescribed for the county revenue commissioner.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Section 45-14-240 - Office Established.
Section 45-14-240.01 - Powers and Duties.
Section 45-14-240.02 - Personnel.
Section 45-14-240.03 - Oath and Bond.
Section 45-14-240.04 - Office Space and Equipment.
Section 45-14-240.05 - Compensation.
Section 45-14-240.06 - Offices of Tax Assessor and Tax Collector Abolished.