(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.
‹ Prev All Alabama sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.