Ala. Code § 45-50-242.02: Personnel.

The county revenue commissioner shall within the policies and procedures of the county commission appoint and fix the duties of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of the deputies shall have the same force and legal effect as if performed by the county revenue commissioner. Nothing contained in this subpart shall be construed to repeal or invalidate any existing laws providing clerks for the tax assessor and tax collector and any existing laws passed for that purpose shall apply to the office of the revenue commissioner when created under this subpart. All employees in the offices of tax assessor and tax collector on the date the office of revenue commissioner is created shall become employees of the revenue commissioner and shall be paid from the county general fund in the same manner as other county employees.