AL HB511

Amends Section 45-29-240 of the Code of Alabama 1975 to consolidate the offices of Tax Assessor and Tax Collector in Fayette County into a single county revenue commissioner position, effective upon vacancy or expiration of current terms.

County revenue commissioner shall be elected every six years, perform all duties of both tax assessor and tax collector, and appoint deputies and staff subject to county commission approval.

Commissioner must take oath of office prescribed by Alabama Constitution Article XVI Section 279 and post a bond approved by the judge of probate, with bond costs paid by the county.

Salary structure: base salary minimum of $35,000 per annum (set by county commission resolution), plus from October 1, 2025, an additional $15,000 annual expense allowance until October 1, 2027, when base salary increases to $67,000 per annum.

Act becomes effective June 1, 2025; if a tax assessor or tax collector vacancy occurs before the scheduled consolidation, the office of revenue commissioner becomes effective immediately and an election shall be called within 45 days.