Section 45-49-240.60 - Creation of office; duties of commissioner; deputies; clerks; assistants(a)(1) Upon the expiration of the current terms of office of Tax Assessor and Tax Collector of Mobile County, or if a vacancy occurs in either office prior to the expiration of the current terms of office, there is hereby created the office of County Revenue Commissioner in Mobile County. In 1990, and each six years thereafter, persons shall seek office, qualify, and be elected for the county office of revenue commissioner. The revenue commissioner shall serve for a term of office of six years from the first day of the term next succeeding his or her election and until his or her successor is similarly elected, qualified, and takes office.(2) Should either the offices of Tax Assessor or Tax Collector for Mobile County be vacated for any reason whatsoever between September 20, 1988, and September 30, 1991, this section shall become effective immediately with the remaining office holder acting as county revenue commissioner for the remainder of the term for which he or she was elected. Vacancies occurring in the office of revenue commissioner shall be filled in the same manner as is provided by the general law for vacancies occurring for tax assessors and tax collectors.(b) The county revenue commissioner shall do and perform all acts, duties, and functions heretofore required by law to be performed by the tax assessor and 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 the 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 county commission, giving as securities 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 warrant of the county commission, and shall be a preferred claim against the county.(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 as are 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 officers and hereby transferred to and imposed on the county revenue commissioner.(g) The offices of Tax Assessor and Tax Collector of Mobile County are hereby abolished effective on the first day that the newly created revenue commissioner takes office.(h) It is the purpose of this section to conserve revenue and promote the public convenience in Mobile County by consolidating the offices of tax assessor and tax collector of such county into one county office pursuant to the authority of Amendment 411 to the Constitution of Alabama of 1901.Ala. Code § 45-49-240.60 (1975)