Section 45-50-242
Combination of offices; transfer of duties.
If a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Monroe County, then immediately upon the occurrence of the vacancy the vacant office shall be abolished and the duties thereof transferred to the remaining office, which shall be designated Office of County Revenue Commissioner of Monroe County. If the office is established upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then the tax assessor or tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term for which he or she was elected. If a vacancy does not occur before the expiration of the current terms of office of the tax assessor and tax collector, the offices shall then be combined into the office of revenue commissioner and a revenue commissioner shall be elected at an election called for that purpose and every six years thereafter. He or she shall serve for a term of office of six years.
(Act 95702, p. 1518, § 1.)