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. The previous provisions regarding the establishment of the revenue commissioner office upon the vacancy of either the tax assessor or tax collector are deleted. Instead, the bill stipulates that a revenue commissioner will be elected every six years, with the authority to perform all duties related to property assessment and tax collection. Additionally, the bill specifies that the revenue commissioner will appoint deputies and assistants as needed, and their actions will carry the same legal weight as those of the commissioner.

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 date, the base salary will increase to $67,000 per year, rendering the previous salary and expense allowance void. 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