HB616 Alabama 2013 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Mike Ball
Republican
Co-Sponsor: Phil Williams
Session: Regular Session 2013
Title: Madison Co., revenue commissioner, office estab., tax assessor and tax collector abolished, referendum
Summary: Madison County would replace the tax assessor and tax collector with a single elected County Revenue Commissioner to oversee tax assessment and collection, pending a voter referendum.
What This Bill Does
It creates the County Revenue Commissioner to handle all tax assessment and collection duties. It abolishes the separate offices of tax assessor and tax collector, with the new office inheriting their powers and duties. It requires a countywide referendum to become operative, with immediate effect if the majority votes Yes and no effect if No. It sets requirements for the new office, including six-year terms, oath, bond, and a salary determined by local law (minimum amount), and outlines when the new office is established depending on vacancies or term endings.

Who It Affects
Madison County residents who pay taxes, because their tax assessment and collection would be handled by a single County Revenue Commissioner instead of two separate offices.
Current tax assessor and tax collector offices and their staff, because those offices would be abolished and their duties merged into the County Revenue Commissioner (with existing employees’ acts continuing to have legal effect).

Key Provisions
Consolidates the offices of tax assessor and tax collector into one county office called the County Revenue Commissioner.
Abolishes the two former offices; the County Revenue Commissioner will perform all duties required by law for those offices, and the acts of employees will have the same effect as if done by the County Revenue Commissioner.
Requires a countywide referendum to determine whether Sections 2–7 become operative; if approved by voters, the act’s provisions take effect immediately; if not, the act has no effect.
Establishes the County Revenue Commissioner as an elected position serving six-year terms, with the initial establishment upon vacancy or end of the current term; the commissioner must take an oath, post a bond, and receive a salary set by local law (minimum required), with bond costs paid from the county general fund.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Madison County