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 requirement for the revenue commissioner to be elected every six years. The bill also specifies that the revenue commissioner will perform all duties related to property assessment and tax collection, and will have the authority to appoint deputies and assistants.

Additionally, the bill outlines the compensation structure for the revenue commissioner, including a base salary of $35,000 until October 1, 2027, followed by an increase to $67,000 per annum. It introduces an expense allowance of $15,000 starting October 1, 2025, which will replace the previous salary structure. 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