(a) After September 30, 1987, there shall be a county revenue commissioner for Limestone County. A county revenue commissioner shall be elected at the general election in 1986 and at the general election every six years thereafter. The county revenue commissioner shall serve a term of six years commencing the first day of October next after his or her election and until his or her successor is elected and has qualified.
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Terms Used In Alabama Code 45-42-241

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(b) The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or the tax collector of the county, including, but not limited to, the assessment of all real property for taxation, the collection of taxes and distribution of taxes according to law, the keeping of records, and the making of reports concerning assessments.
(c) Subject to the approval of the Limestone County Commission, the county revenue commissioner shall establish the duties and compensation of a sufficient number of clerks to adequately perform the duties of the office. The acts of the chief clerk or chief clerks 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 of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by the Limestone County Commission, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official’s bonds are conditioned and shall be approved by and filed with the Judge of Probate of Limestone County. The cost of the bond required herein shall be paid out of the general funds of the county on warrant of the Limestone County Commission, and shall be a preferred claim against the county.
(e) The Limestone County Commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, necessary 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 or the tax collector of the county are now or hereafter may be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner. As compensation for the performance of the duties of this office, the county revenue commissioner shall receive an annual salary of twenty-five thousand dollars ($25,000).
(g) Should either the offices of tax assessor or tax collector for Limestone County be vacated for any reason whatsoever between May 30, 1984, and September 30, 1987, such vacant office shall be immediately combined into the office of county revenue commissioner with the remaining office holder acting as county revenue commissioner until the first day of October, 1987, provided, however, that the remaining office holder taking the position of county revenue commissioner shall not be subject to any increase or decrease in salary during the term.
(h) The offices of tax assessor and tax collector for Limestone County are hereby abolished effective the first day of October, 1987. It is the purpose of this section to promote the public convenience in Limestone County by consolidating the offices of tax assessor and tax collector into one office.
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