The offices of the Tax Assessor and Tax Collector of Barbour County are abolished effective the first day of October 1997, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. If the office of tax assessor or tax collector becomes vacant before October 1, 1997, the office of 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 of Barbour County and shall perform the duties of the office until a revenue commissioner has been elected as provided in this part. For performing the duties of the new office, he or she shall be entitled to the salary prescribed by law for the revenue commissioner.
Structure Code of Alabama
Part 3 - Revenue Commissioner.
Section 45-3-242 - Election of Commissioner.
Section 45-3-242.01 - Powers and Duties.
Section 45-3-242.02 - Deputies, Clerks, and Assistants.
Section 45-3-242.03 - Oath of Office; Bond.
Section 45-3-242.04 - Office Space, Equipment, Etc.
Section 45-3-244.05 - Collection of Fees and Taxes; Compensation.