HB511INTRODUCED
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HB511
J7D9NFN-1
By Representative Brinyark (N & P)
RFD: Local Legislation
First Read: 03-Apr-25
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5 J7D9NFN-1 02/07/2025 THR (L)ma 2025-275
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First Read: 03-Apr-25
A BILL
TO BE ENTITLED
AN ACT
Relating to Fayette County; to amend Section 45-29-240,
Code of Alabama 1975, to further provide for the duties of the
revenue commissioner; and to further provide for the
compensation of the revenue commissioner.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 45-29-240, Code of Alabama 1975, is
amended to read as follows:
"ยง45-29-240
(a) At the expiration of the terms of office, or if a
vacancy occurs in either the office of Tax Assessor or the
office of Tax Collector of Fayette County before such date,
then immediately upon the occurrence of such vacancy there
shall be established the office of county revenue commissioner
in Fayette County. If such office is established upon the
occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as
the case may be, remaining in office shall be the county
revenue commissioner for the remainder of the term for which
he or she was elected. A revenue commissioner shall be elected
at an election called for that purpose and every six years
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at an election called for that purpose and every six years
thereafter. He or she shall serve for a term of office of six
years.
(b) The county revenue commissioner shall do and
perform all acts, duties, and functions required by law to be
performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for ad
valorem taxation, the collection of such taxes, the keeping of
records, and the making of reports concerning assessments for
and the collection of taxes.
(c) Subject to the approval of the county commission,
the county revenue commissioner shall appoint and fix the
duties and compensation of a sufficient number of deputies,
clerks, and assistants to perform properly the duties of his
or her office. The acts of deputies shall have the same force
and legal effect as if performed by the county revenue
commissioner.
(d) Before entering upon the duties of office, the
county revenue commissioner shall take the oath of office
prescribed by Article XVI Section 279 of the Constitution of
Alabama of 19012022, and execute a bond in such sum as may be
fixed by the county commission, giving as security thereon a
bonding company authorized to do business in Alabama. The bond
shall be conditioned, as other official bonds are conditioned,
and shall be approved by and filed with the judge of probate.
The cost of the bond required herein shall be paid out of the
general funds of the county on a warrant of the county
commission and shall be a preferred claim against the county.
(e) The county commission shall provide the necessary
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(e) The county commission shall provide the necessary
offices for the county revenue commissioner in the courthouse
and shall provide all stationery, equipment, and office
supplies, not otherwise furnished by law, needed for the
efficient performance of the duties of the office.
(f) The county revenue commissioner shall collect and
pay into the general fund of the county all fees, percentages,
commissions, and other allowances which the tax assessor and
the tax collector are now or hereafter by law authorized or
directed to charge or collect for the performance of any duty
imposed by law on any such those officers and hereby
transferred to and imposed on the county revenue commissioner.
As compensation for performance of the duties of his or her
office, the county revenue commissioner shall receive a
minimum salary of thirty-five thousand dollars ($35,000) per
annum, as provided by Section 40-6A-2, payable in 12 equal
monthly installments, with the exact amount to be set by
resolution of the county commission prior to the county
revenue commissioner taking office. If no action is taken by
the county commission before the county revenue commissioner
takes office at each term, his or her salary shall be
thirty-five thousand dollars ($35,000).
(g) The offices of Tax Assessor and Tax Collector of
Fayette County are hereby abolished effective on the last day
of the term to which they are elected, or on such earlier
date, as is prescribed in subsection (a), if a vacancy occurs
in either the office of tax assessor or tax collector .
(h) It is the purpose of this section to conserve
revenue and promote the public convenience in Fayette County
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revenue and promote the public convenience in Fayette County
by consolidating the offices of tax assessor and tax collector
into one county office.
(i) If the office of tax assessor or tax collector
should become vacant between the time of ratification of this
section by the electors of Fayette County and the expiration
of the term of office of either the tax assessor or tax
collector, this section shall become effective immediately and
the election thereon shall be called within 45 days of such
vacancy."
Section 2. (a) Until October 1, 2027, the Revenue
Commissioner of Fayette County shall continue to receive the
same base annual salary the commissioner is receiving on
September 30, 2025.
(b) Beginning October 1, 2025, in addition to the base
salary authorized in subsection (a), the revenue commissioner
shall receive an expense allowance of fifteen thousand dollars
($15,000) per annum, payable in equal monthly installments
from the county general fund.
(c) Beginning October 1, 2027, the revenue
commissioner's base salary shall be sixty-seven thousand
dollars ($67,000) per annum, and the salary and expense
allowance authorized in subsections (a) and (b) are void.
Section 3. This act shall become effective on June 1,
2025.
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