(a)The offices of Tax Assessor and Tax Collector of Russell County are abolished effective upon the approval of a majority of the electors of Russell County. Upon the abolition of the offices, the office of county revenue commissioner shall be created. The tax collector in office when the office of tax collector is abolished shall be the county revenue commissioner for the remainder of the term for which he or she was elected tax collector. Thereafter the revenue commissioner shall be elected every six years. In the event a vacancy in the office of tax assessor occurs after the passage of this section and before this section becomes operative, the term of office of an appointed tax assessor to fill the unexpired term shall be only until the creation of the office of county revenue commiss
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(a) The offices of Tax Assessor and Tax Collector of Russell County are abolished effective upon the approval of a majority of the electors of Russell County. Upon the abolition of the offices, the office of county revenue commissioner shall be created. The tax collector in office when the office of tax collector is abolished shall be the county revenue commissioner for the remainder of the term for which he or she was elected tax collector. Thereafter the revenue commissioner shall be elected every six years. In the event a vacancy in the office of tax assessor occurs after the passage of this section and before this section becomes operative, the term of office of an appointed tax assessor to fill the unexpired term shall be only until the creation of the office of county revenue commissioner as provided by this section.
(b) 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 ad valorem taxation, the collection of those taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes.
(c) Subject to the approval of the Russell 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 his or her office.
(d) 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 a sum as may be fixed by the Russell 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 Russell County Commission.
(e) The Russell County Commission shall provide the necessary offices for the county revenue commissioner in the courthouse, 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.
(f) 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 and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performance of any duty imposed by law on any such officers and hereby transferred to and imposed on the county revenue commissioner. As compensation for performance of the duties of the office, the revenue commissioner shall receive a salary of not less than forty-two thousand five hundred dollars ($42,500), payable in 12 equal monthly installments.
(g) It is the purpose of this section to conserve revenue and promote the public convenience in Russell County by consolidating the offices of tax assessor and tax collector of the county into one county office.