Alabama § 45-34-240.20 - Consolidation of Offices and Duties.

§ 45-34-240.20. Consolidation of Offices and Duties.

(a) After September 30, 1985, there shall be a county revenue commissioner in Henry County. A commissioner shall be elected at the general election in 1984 and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day of October next after his or her election, and until his or her successor is elected and has qualified.

(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 taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes.

(c) The salaries and fringe benefits, as determined, shall be paid on a pro rata basis out of the monies collected each tax year into the general fund of the county, and thereafter paid from the fund to the clerks. The pro rata share of the clerks’ salaries and fringe benefits to be paid by each fund or agency receiving ad valorem taxes, shall be determined by computing the percentage of the total collections for which each fund or agency bears to the total collections of ad valorem taxes. The pro rata share of salaries and fringe benefits each fund or agency shall pay during the first year after implementation of this subsection shall be based upon the collections made during the tax year next preceding May 29, 1984.

(d) Before entering upon the duties of his or her 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.

(e) 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.

(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 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. As compensation for the performance of the duties of his or her office, the county revenue commissioner shall receive an annual salary of thirty thousand dollars ($30,000) payable in equal monthly installments as provided by law.

(g) The offices of Tax Assessor and Tax Collector of Henry County are hereby abolished effective the first day of October, 1985.

(h) It is the purpose of this section to promote the public convenience in Henry County by consolidating the offices of tax assessor and tax collector.