Alabama Code § 45-37-240.80

Appointee Qualifications
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(a) The Jefferson County Tax Assessor shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years’ accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy. (b) The Jefferson County elected Assistant Tax Assessor, Bessemer Division, shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years’ accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy. (c) The Jefferson County elected Assistant Tax Collector, Bessemer Division, shall determine the qualifications of the person appointed as chief deputy. The appointee shall have a minimum of three years’ accounting, business, or real estate experience, and knowledge of generally accepted accounting principles and procedures. The appointee shall be a resident of the county at the time of appointment and so long as he or she holds the position of chief deputy.

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