Ala. Code § 45-38-240.08: Abolition of Offices; Transfer of Personnel.

(a) The offices of tax assessor and tax collector are abolished effective the first day of October 2003.

(b) All personnel employed in the office of tax assessor or tax collector at the time the office of county revenue commissioner comes into being shall be absorbed into the staff of the office of county revenue commissioner. Any position held by one of these employees may not be eliminated until the employee either retires or the position otherwise becomes vacant.