(a) The Revenue Commissioner of Jackson County may take the necessary action to merge the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of any state, county, and municipal ad valorem taxes collected in the county in the same manner as the salary of the revenue commissioner is paid pursuant to Section 40-6A-2. Any funds retained pursuant to this section shall be used solely for the operation of the office of revenue commissioner subject to approval of the budget for the office by the county commission in the same manner as the budget is currently approved.
(b) This section is supplemental. It shall be construed in pari materia with other laws regulating the revenue commissioner’s office in Jackson County; however, those laws or parts of laws which are in direct conflict or inconsistent herewith are repealed. (Act 2003-533, 2nd Sp. Sess., p. 1575, §§1, 2.)
Last modified: May 3, 2021