The 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. Key changes include the deletion of provisions regarding the establishment of the revenue commissioner's office upon the vacancy of the tax assessor or collector, and the abolishment of these two offices. The revenue commissioner will be elected for a six-year term and will perform all duties related to property assessment and tax collection. Additionally, the bill specifies that the revenue commissioner must take an oath of office and execute a bond, with the cost covered by the county.

The bill also outlines the compensation structure for the revenue commissioner, which includes maintaining the current salary until October 1, 2027, and introducing an expense allowance of $15,000 per year starting October 1, 2025. After this period, the base salary will increase to $67,000 per year, voiding the previous salary and expense allowance. The act is set to take effect on June 1, 2025.

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