Alabama § 45-50-242.05 - Performance of Duties; Salary.

§ 45-50-242.05. Performance of Duties; Salary.

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 may be, authorized or directed to charge or collect for the performance of a duty imposed by law on the tax assessor and tax collector, and these duties are transferred to and imposed on the county revenue commissioner. As compensation for performance of the duties of his or her office, the county revenue commissioner shall be paid a salary according to the schedule set forth in Section 40-6A-2, as amended; provided, however, if the office is assumed by an official serving as tax assessor or tax collector at the time the office of revenue commissioner is created, then the revenue commissioner shall receive a salary equal to his or her net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding the date the office of revenue commissioner is created. The term net personal income shall mean the total fees, commissions, allowances, and other compensation less the total amount paid by the official for the operation of his or her office, including salaries of any employees in the office paid by the official. The salary established in this manner shall not be reduced for as long as the official continuously remains in office as revenue commissioner, but upon vacation of the office for whatever cause the salary of his or her successor shall be determined according to the schedule set forth in Section 40-6A-2, as amended.