§ 45-56-240 — Combining Offices of Tax Assessor and Tax Collector into Office of County Revenue Commissioner

Alabama § 45-56-240

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 56: Randolph County
• Art. 24: Taxation
• Part 1: Revenue Commissioner
• Subpart 1: Creation and Operation of Office

Text

(a) A referendum shall be held in Randolph County on the question of combining the offices of tax assessor and tax collector into a new office of county revenue commissioner and abolishing the offices of tax assessor and tax collector. The referendum shall be held at a referendum election in Randolph County as provided by this section.
(b)
Upon the passage of this section and approval by a majority of the qualified electors, there shall be a county revenue commissioner in Randolph County commencing October 1, 1991, or, if a vacancy occurs in either the tax assessor’s
office
or
the
tax
collector’s
office
prior
to
that
date,
then
the
revenue commissioner’s office shall be created upon the vacancy. A commissioner shall be elected at a special election called for that purpose in Randolph County and at the general election every six years thereafter. The election shall be held and conducted as nearly as may be in the same way as elections on amendments to the constitution and elections for other county officers. The commissioner shall serve for a term of six years beginning on the first day of October 1991, and until his or her successor is elected and has qualified. Candidates for county revenue commissioner shall qualify in the same manner as candidates for countywide office and as required by law. Until October 1, 1991, the tax assessor and tax collector shall serve in their respective capacities as provided by law.
(c)
The county revenue commissioner shall do and perform all acts, duties, and
functions
required
by
law
to
be
performed
either
by
the
tax
assessor
or
by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes.
(d)
Subject to the approval of the county commission, the county revenue commissioner
shall
appoint
and
fix
the
duties
and
compensation
of
a
sufficient number of deputies, clerks, and assistants to perform properly the duties of the
office.
The
acts
of
deputies
shall
have
the
same
force
and
legal
effect
as
if performed by the county revenue commissioner.
(e)
Before entering upon the duties of the office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed
by
the
county
commission,
giving
as
security
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, and shall be a preferred claim against the county.
(f)
The county shall provide the necessary offices for the county revenue commissioner,
and
shall
provide
all
stationery,
equipment,
and
office
supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office.
(g)
The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county are now or hereafter may be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner.
The Legislature shall set the salary of the commissioner by local law for the performance of the duties of the office.
(h)
It is the purpose of this section to promote the public convenience in Randolph County by consolidating the offices of tax assessor and tax collector into one office.

Legislative History

(Act 85–466, p. 459, §§ 2–9; Act 87–475, p. 724, § 1.)