If the election provided by the act from which this subpart is derived occurs in a year in which the office of the tax collector and the office of the tax assessor are filled by election, candidates for either office shall also be deemed candidates for the office of county revenue commissioner without the payment of any additional fees. If this subpart becomes operative, the person receiving the most votes for county revenue commissioner at the general election shall be elected revenue commissioner and no one shall be elected to the office of tax collector or the office of tax assessor. If this subpart has no further effect as a result of the election provided by the act from which this subpart is derived, the person receiving the most votes for tax collector shall be elected tax collector and the person receiving the most votes for tax assessor shall be elected tax assessor.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Division 1 - Consolidated System.
Section 45-38-240 - Applicability.
Section 45-38-240.01 - Purpose.
Section 45-38-240.02 - Consolidation of Offices.
Section 45-38-240.03 - Duties of County Revenue Commissioner.
Section 45-38-240.04 - Personnel.
Section 45-38-240.06 - Office Space and Equipment.
Section 45-38-240.07 - Performance of Duties; Compensation.
Section 45-38-240.08 - Abolition of Offices; Transfer of Personnel.