Ala. Code § 45-58-241.24: Oath of Office; Bond.

Before entering the duties of his or her office, the county property tax commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 2022, and execute a bond in a sum as may be fixed by Section 40–5–3, for tax collectors. The bond shall be conditioned as other official bonds are conditioned and shall be approved and filed with the judge of probate. The cost of the bond required shall be paid out of the general fund of the county on warrant of the county commission, and shall be a preferred claim against the county.