(a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003, 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, 2003, 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 the duties until a county revenue commissioner has been elected as provided by this article.
(b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into the staff of the office of county revenue commissioner. Any position held by one of these employees may not be eliminated until the employee either retires or the position otherwise becomes vacant.
Structure Code of Alabama
Part 1 - Revenue Commissioner.
Section 45-41-240 - Consolidation of Offices and Duties.
Section 45-41-240.01 - Duties of County Revenue Commissioner.
Section 45-41-240.02 - Personnel.
Section 45-41-240.04 - Office Space and Equipment.
Section 45-41-240.05 - Performance of Duties; Salary.