AL SB470

Establishes a County Revenue Commissioner office in Baldwin County to consolidate the offices of Tax Assessor and Tax Collector upon expiration of current terms or if a vacancy occurs.

The revenue commissioner serves a six-year term, performs all duties previously assigned to tax assessors and tax collectors, and may appoint deputies and assistants subject to county commission approval.

Until September 30, 2015, the revenue commissioner receives minimum salary under Section 40-6A-2; effective October 1, 2015, salary equals compensation paid to the judge of probate as set forth in Section 45-2-83.

The offices of Tax Assessor and Tax Collector of Baldwin County are abolished on the last day of the term to which they are elected or upon an earlier vacancy.

Act complies with Amendment 229 of the Alabama Constitution of 1901 and becomes effective immediately upon passage and gubernatorial approval.