HB616 Summary

• Applies only to Madison County and consolidates the offices of tax assessor and tax collector into a single county revenue commissioner position.

• County revenue commissioner shall be elected at the general election for six-year terms and must take an oath of office, execute a bond approved by the judge of probate, and receive a minimum salary set by Section 40-6A-2 of the Code of Alabama 1975.

• County revenue commissioner performs all duties and functions of both the former tax assessor and tax collector positions, with employees' official acts having the same legal effect as if performed by the commissioner.

• The offices of tax assessor and tax collector are abolished upon expiration of current terms or when a vacancy occurs, whichever happens first; if a vacancy occurs before election, the remaining officer serves in an acting capacity without additional compensation.

• Substantive provisions become effective only upon approval by a majority of Madison County voters in a referendum to be held on a date designated by the Madison County Commission, with the judge of probate publishing notice once weekly for three weeks prior to the election.