45-3-242.02
Section 45-3-242.02 Deputies, clerks, and assistants. When approved by the county commission,
the revenue commissioner may appoint and fix the duties and compensation of a sufficient number
of deputies, clerks, and assistants to adequately perform the duties of the office. The acts
of deputies shall have the same force and legal effect as if performed by the revenue commissioner.
(Act 92-266, p. 626, §3.)...
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45-6-240
Section 45-6-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) Effective October 1, 1996, upon the approval of a majority of the electors of Bullock
County, there is hereby created the office of county Revenue Commissioner for Bullock County.
Such revenue commissioner shall be elected at the general election in 1996 and at the general
election every six years thereafter, the same as the tax assessor and tax collector are now
elected. (b) The offices of Tax Assessor and Tax Collector of Bullock County are hereby abolished
effective upon the implementation of this section, and the revenue commissioner shall perform
all acts, duties, and functions required by law to be performed either by the tax assessor
or the tax collector of the county, including, but not limited to, the assessment of all real
property for taxation, the collection of taxes and distribution of taxes according to law,
the keeping of records, and the making of reports concerning...
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45-9-241
Section 45-9-241 Office established. (a) Effective October 1, 1991, upon the approval of a
majority of the electors of Chambers County, there is hereby created the office of county
revenue commissioner for Chambers County. Such revenue commissioner shall be elected at the
general election in 1990 and at the general election every six years thereafter, the same
as the tax assessor and tax collector are now elected. (b) The offices of tax assessor and
tax collector of Chambers County are hereby abolished effective upon the implementation of
this section, and the revenue commissioner shall perform all acts, duties, and functions required
by law to be performed either by the tax assessor or the tax collector of the county, including,
but not limited to, the assessment of all real property for taxation, the collection of taxes
and distribution of taxes according to law, the keeping of records, and the making of reports
concerning assessments. (c) Subject to the approval of the Chambers...
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45-44-240.22
Section 45-44-240.22 Deputies, clerks, and assistants. Subject to the approval of the Macon
County Commission, the county revenue commissioner shall appoint and fix the duties and compensation
of a sufficient number of deputies, clerks, and assistants to adequately perform the duties
of the office. The acts of the deputies or chief clerks, or both, shall have the same force
and legal effect as if performed by the county revenue commissioner. (Act 87-206, p. 292,
§ 3.)...
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45-5-240
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) After September 30, 1985, there shall be a county revenue commissioner in Blount 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) Subject to the approval of the county commission, the county revenue commissioner
shall appoint and fix the duties and compensation of a sufficient...
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45-49-240.60
Section 45-49-240.60 Creation of office; duties of commissioner; deputies; clerks; assistants.
(a)(1) Upon the expiration of the current terms of office of Tax Assessor and Tax Collector
of Mobile County, or if a vacancy occurs in either office prior to the expiration of the current
terms of office, there is hereby created the office of County Revenue Commissioner in Mobile
County. In 1990, and each six years thereafter, persons shall seek office, qualify, and be
elected for the county office of revenue commissioner. The revenue commissioner shall serve
for a term of office of six years from the first day of the term next succeeding his or her
election and until his or her successor is similarly elected, qualified, and takes office.
(2) Should either the offices of Tax Assessor or Tax Collector for Mobile County be vacated
for any reason whatsoever between September 20, 1988, and September 30, 1991, this section
shall become effective immediately with the remaining office holder acting...
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45-25-240
Section 45-25-240 Election; consolidation of offices; deputies, clerks, and assistants; duties.
(a) After September 30, 1997, there shall be a county revenue commissioner in DeKalb County.
A commissioner shall be elected at the general election in 1996, 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. Such commissioner shall also perform certain licensing duties as prescribed for
the tax assessor in Sections 40-25-240.20 to 40-25-240.26, inclusive....
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45-47-242.20
Section 45-47-242.20 Consolidation of offices and duties. (a) Upon the occurrence of a vacancy
in either the office of tax assessor or tax collector, there shall be a county revenue commissioner
in Marion County. Thereafter, a commissioner shall be elected at the general election next
following the expiration of the term of office of the remaining successor. The county revenue
commissioner shall serve for a term of six years 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. (c) Subject to the approval of the county
commission, the county revenue commissioner shall appoint and fix the compensation of a sufficient
number of deputies, clerks, and assistants to perform properly the duties of his or her office.
The acts of deputies shall have the same force and...
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45-22-240
Section 45-22-240 Consolidation of offices and powers. (a) After September 30, 1979, there
shall be a county revenue commissioner in Cullman County. A commissioner shall be elected
at the general election in 1978, and at the general election every six years thereafter, who
shall serve for a term of six years from the thirtieth day of September 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) Subject
to the approval of the court of county commissioners or other like county governing body,
the county revenue commissioner shall appoint and fix the duties and compensation of a...

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45-26-242
Section 45-26-242 Consolidation of unified system. (a) After September 30, 1991, or upon occurrence
of a vacancy in either the office of tax assessor or tax collector, there shall be a county
revenue commissioner in Elmore County. A commissioner shall be elected at the general election
in 1990, 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
assessment for and the collection of taxes. (c) Subject to the approval of the county commission,
the county revenue commissioner shall appoint and fix...
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