SB470 Alabama 2015 Session

Summary

Primary Sponsor

Trip Pittman

Republican

Session

Regular Session 2015

Title

Baldwin Co., revenue commissioner, operation of office, compensation, Sec.45-2-241 am'd.

Summary

SB470 consolidates Baldwin County's tax assessment and tax collection into a single County Revenue Commissioner, abolishing the separate Tax Assessor and Tax Collector offices and setting salary rules for the new position.

What This Bill Does

The bill creates the Baldwin County Office of County Revenue Commissioner when a vacancy occurs; the current tax assessor or tax collector may serve as revenue commissioner for the remainder of the term, and a new revenue commissioner will be elected every six years. The revenue commissioner will handle all duties related to ad valorem assessment, tax collection, records, and reports that were previously done by the assessor and/or collector. The county commission can appoint deputies and staff, who have the same authority as the revenue commissioner, and the office must be properly bonded, oath taken, and supplied; salaries are set and paid from the county general fund, with specific salary rules outlined. It also requires the revenue commissioner to remit all fees and charges to the general fund and abolishes the Tax Assessor and Tax Collector offices upon the end of the term (or earlier if vacancy occurs), with the act taking effect immediately after approval.

Who It Affects

• Baldwin County residents: property tax assessment and collection will be handled by a single County Revenue Commissioner rather than separate assessor and collector offices.
• Baldwin County Tax Assessor and Tax Collector offices and their current staff: their duties, offices, and titles are consolidated into the County Revenue Commissioner, effectively abolishing the two separate offices.

Key Provisions

• Establishes the Baldwin County Office of County Revenue Commissioner upon vacancy; the existing assessor or collector may serve as revenue commissioner for the remainder of the term, and a new revenue commissioner is elected every six years for a six-year term.
• The revenue commissioner shall perform all duties related to assessment of property for ad valorem taxes, tax collection, record-keeping, and reporting, previously performed by the tax assessor or tax collector.
• County Commission approval is required to appoint deputies and staff; deputies have the same legal authority as the revenue commissioner.
• The revenue commissioner must take the oath of office and execute a bond; bond costs are paid from the county's general funds, and the bond is a preferred claim against the county.
• The county commission must provide offices, stationery, equipment, and supplies needed for the office.
• The revenue commissioner collects and deposits into the general fund all fees, percentages, commissions, and other allowances previously charged by the assessor or collector.
• Salary provisions: until September 30, 2015, the revenue commissioner receives a minimum salary set by law; starting October 1, 2015, salary equals the compensation paid to the judge of probate, paid from the general fund.
• The Tax Assessor and Tax Collector offices are abolished upon the last day of their term (or earlier if vacancy occurs).
• The act becomes effective immediately after passage and approval by the Governor.

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

Subjects

Baldwin County