Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama, and execute a bond in such sum as may be fixed by the county commission or like governing body of the county, giving as securities thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and filed with the judge of probate. The cost of the bond required herein shall be paid out of the general funds of the county on warrant of the county commission or other like governing body of the county, and shall be a preferred claim against the county.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Section 45-21-240 - Establishment of Office; Election of Commissioner.
Section 45-21-240.01 - Duties of Commissioner.
Section 45-21-240.02 - Deputies, Clerks, and Assistants.
Section 45-21-240.03 - Oath of Office; Bond.
Section 45-21-240.04 - Facilities and Equipment.
Section 45-21-240.06 - Office of Tax Assessor and Tax Collector Abolished.