Ala. Code § 45-58-241.21: Establishment of Consolidated Office.

At the expiration of the current term of office of the tax assessor and the office of the tax collector of the county, or if a vacancy occurs in either office, then immediately upon the occurrence of the vacancy, the office of Shelby County Property Tax Commissioner shall be established. If the office of county property tax commissioner is established upon the occurrence of a vacancy in either the office of tax assessor or the office of tax collector, the tax assessor or the tax collector, as the case may be, remaining in office shall be the county property tax commissioner for the remainder of the term of office for which he or she was elected. For the purpose of this subpart, the words vacancy in the office of the tax assessor or tax collector shall mean when either of the elected officials holding the office of Tax Collector of Shelby County or Tax Assessor of Shelby County, upon May 17, 2001, should die, resign, or retire, provided that, in the event of a vacancy by the means described above other than death, the vacancy shall not accrue until the effective date of resignation or retirement. The county property tax commissioner shall be elected at the general election in November 2002 and every six years thereafter and shall serve for a term of office of six years.