Ala. Code § 45-47-242 (2026)
(a)
(1) The Tax Assessor of Marion County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. Hereafter, the office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad valorem taxes collected in the county. Provided, however, state pro rata cost participation shall be limited to all of the following:
(Act 88-892, 1st Sp. Sess., p. 446, §§ 1, 2.)