In Randolph County, if a vacancy occurs in either the office of tax assessor or the office of tax collector, then immediately upon occurrence of the vacancy, there shall be established the office of county revenue commissioner in the county pursuant to Section 45–56–240. 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.

(Act 90–451, p. 639, § 1.)