This part shall immediately apply and become effective in the county upon the adoption of the resolution by the board of revenue, court of county commissioners, or like governing body of the county, whereby it elects to come within this part; provided, however, that the governing body, if it deems it advisable for the purpose of properly establishing the department and allowing the personnel to plan and become familiar with the work thereof, may expend such funds as necessary to set up the department and pay the director and personnel during that period but to delay the actual date when the department is officially put into operation within the county to perform the duties and exercise the powers herein provided.
Ala. Code § 45-45-201.15 (1975)