Ala. Code § 45-53-240.59
If consolidation is approved by resolution of the county commission in a year in which the office of the tax collector and the office of the tax assessor are filled by election, candidates for either office shall also be deemed candidates for the office of county revenue commissioner without the payment of any additional fees. If Sections 45-53-240.50 to 45-53-240.57, inclusive, become operative, the person receiving the most votes for county revenue commissioner at the general election shall be elected revenue commissioner and no one shall be elected to the office of tax collector or the office of tax assessor. If consolidation is not approved by resolution of the county commission, the person receiving the most votes for tax collector shall be elected tax collector and the person receiving the most votes for tax assessor shall be elected tax assessor.
Ala. Code § 45-53-240.59 (1975)