The Revenue Commissioner of Bullock County may charge and collect an additional fee in the amount of twenty-five dollars ($25) to be paid by the party securing the redemption of land from tax sales. The fee shall be in addition to any other costs and fees due, including the fee provided in Section 40-10-122. The fee shall be paid prior to the completion of the redemption and shall be deposited in the Bullock County General Fund and earmarked for the operation of the office of the revenue commissioner.
Ala. Code § 45-6-240.02 (1975)