45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes, registration, and
issuance of decals related to manufactured homes as required by Act 91-694, except those subject
to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section
40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county,
which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore
County is relieved of all duties and responsibilities relating to the assessment and collection
of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the
commissions and fees now allowed the revenue commissioner for performing these functions and
these fees and commissions shall be remitted to the county general fund. Reporting and remitting
of the collections of these fees shall be made by the judge of...
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45-29-240
Section 45-29-240 Consolidation of offices and duties. (a) At the expiration of the
terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office
of Tax Collector of Fayette County before such date, then immediately upon the occurrence
of such vacancy there shall be established the office of county revenue commissioner in Fayette
County. If such office is established upon the occurrence of a vacancy in either the office
of tax assessor or tax collector, then the tax assessor or tax collector, as the case may
be, remaining in office shall be the county revenue commissioner for the remainder of the
term for which he or she was elected. A revenue commissioner shall be elected at an election
called for that purpose and every six years thereafter. He or she shall serve for a term of
office of six years. (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...

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45-34-240.20
Section 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...

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45-36-241.20
Section 45-36-241.20 County revenue commissioner. (a) After September 30, 1985, there
shall be a county revenue commissioner in Jackson 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 number of deputies, clerks, and assistants...

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45-10-241
Section 45-10-241 Establishment of office; duties; deputies; bond; compensation. (a)
At the expiration of the terms of office, or if a vacancy occurs in either the office of tax
assessor or the office of tax collector of Cherokee County before such date, then immediately
upon the occurrence of such vacancy there shall be the office of county revenue commissioner
in Cherokee County. If such office is established upon the occurrence of a vacancy in either
the office of tax assessor or tax collector, then the tax assessor or tax collector, as the
case may be, remaining in office shall be the county revenue commissioner for the remainder
of the term for which he or she was elected tax assessor or tax collector, as the case may
be. A revenue commissioner shall be elected at an election called for the purpose and every
six years thereafter. He or she shall serve for a term of office of six years from the first
day of the term next succeeding election and until a successor is similarly...
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45-2-241
Section 45-2-241 Consolidation of unified system. (a) At the expiration of the terms
of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax
Collector of Baldwin County, then immediately upon the occurrence of a vacancy there shall
be established the office of County Revenue Commissioner in Baldwin County. If the office
is established upon the occurrence of a vacancy in either the office of tax assessor or tax
collector, then the tax assessor or tax collector, as the case may be, remaining in office
shall be the county revenue commissioner for the remainder of the term for which he or she
was elected. A revenue commissioner shall be elected at an election called for that purpose
and every six years thereafter. He or she shall serve for a term of office of six years. (b)
The county revenue commissioner shall do and perform all acts, duties, and functions required
by law performed either by the tax assessor or by the tax collector of the county...
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45-23-240.20
Section 45-23-240.20 Consolidation of offices and duties. (a) At the expiration of the
terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office
of Tax Collector of Dale County before such date, then immediately upon the occurrence of
such vacancy there shall be the office of county Revenue Commissioner in Dale County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which he
or she was elected tax assessor or tax collector, as the case may be. A revenue commissioner
shall be elected at an election called for the purpose and every six years thereafter. He
or she shall serve for a term of office of six years from the first day of or she the term
next succeeding his or her election and until his or her successor is similarly elected,...

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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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45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector;
chief clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after
October 1, 1991, or if a vacancy occurs in either the office of tax assessor or the office
of tax collector of Clarke County before such date, then immediately upon the occurrence of
such vacancy there shall be the office of county revenue commissioner in Clarke County. If
such office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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45-19-240
Section 45-19-240 Consolidation of unified system. (a) At the expiration of the terms
of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax
Collector of Coosa County before such date, then immediately upon the occurrence of such vacancy
there shall be the office of county revenue commissioner in Coosa County. If such office is
established upon the occurrence of a vacancy in either the office of tax assessor of tax collector,
then the tax assessor or tax collector, as the case may be, remaining in office shall be the
county revenue commissioner for the remainder of the term for which he or she was elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
at an election called for the purpose and every six years thereafter. He or she 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,...
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