AGO 1996-108.

• Case Date: January 25, 1996
• Court: Alabama

Alabama Attorney General Opinions 1996. AGO 1996-108. 1996-108January 25, 1996Honorable Gerald McGill, Chairman Tallapoosa County Commission 125 N. Broadnax Street Courthouse, Room 131 Dadeville, AL 36853 Tax Collectors - Revenue Commissioners - Funds - Counties The balance remaining in the tax collector's discretionary fund in Tallapoosa County after the death of the tax collector and the installation of the revenue commissioner becomes the discretionary fund of the revenue commissioner for use by him. When an automobile purchased with funds from the tax collector's discretionary fund is so0ld, the proceeds from that sale are returned to the discretionary fund which has accrued to the revenue commissioner.Dear Mr. McGill: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTION 1 Under the circumstances stated in the request, should the balance in the discretionary fund of the Tax Collector of Tallapoosa County revert to the county general fund? FACTS, LAW AND ANALYSIS The following facts are set out in your request: Due to the vacancy of the Tallapoosa County Tax Collector's Office, the Office of Revenue Commissioner comes into effect (Act No. 90-626; Section 7). On October 27, 1995, the tax collector's office became vacant due to the death of the tax collector. At the time of combining of offices (October 27, 1995) there was a balance of $5,151.59 in the tax collector's discretionary fund (10% of interest earned on ad valorem taxes collected). The tax collector purchased a vehicle with discretionary funds and the county provided insurance and maintenance for said vehicle. Code of Alabama 1975, _ 40-1-47 provides that taxing officials shall place the ad valorem taxes collected by such officials in short-term investments for the period of time between collection and distribution. Section 40-1-47 goes on to provide: "All interest earned on such investments shall be paid into the county general fund for use as determined by the county governing body, except that ten percent (10%) of said interest earned on such investments shall be maintained by the county treasurer in separate funds designated as the special fund of the tax assessor, tax collector, and if elected the assistant tax assessor or assistant tax collector, and the revenue commissioner, license commissioner, or such other...