2024 Code of Alabama
Title 45 - Local Laws.
Chapter 56 - Randolph County.
Article 24 - Taxation.
Part 1 - Revenue Commissioner.
Subpart 1 - Creation and Operation of Office.
Section 45-56-240 - Combining Offices of Tax Assessor and Tax Collector into Office of County Revenue Commissioner.

Section 45-56-240

Combining Offices of Tax Assessor and Tax Collector into Office of County Revenue Commissioner.

(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.

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