This bill amends Section 45-29-240 of the Code of Alabama 1975 to establish the role of a county revenue commissioner in Fayette County, consolidating the functions of the tax assessor and tax collector into a single office. The previous provisions regarding the establishment of the revenue commissioner's office upon the vacancy of either the tax assessor or tax collector are deleted, and it is now specified that a revenue commissioner will be elected every six years. The bill also outlines the duties of the revenue commissioner, which include property assessment for ad valorem taxation, tax collection, and record-keeping, while allowing the commissioner to appoint deputies and assistants as needed.

In terms of compensation, the bill stipulates that the revenue commissioner will maintain the same base salary until October 1, 2027, after which the base salary will increase to $67,000 per annum. Additionally, starting October 1, 2025, the commissioner will receive an annual expense allowance of $15,000. The bill also updates the legal language regarding the oath of office to align with the current Constitution of Alabama. Overall, the act aims to streamline the revenue collection process in Fayette County and enhance the efficiency of tax administration. The act is set to take effect on June 1, 2025.

Statutes affected:
Introduced: 45-29-240, 45-29-240