The
Office of Revenue Commissioner was created by special referendum on March
6, 1990,
in accordance with Act No. 90-254, when
the voters of Elmore County approved the combination
of the separate offices of Tax Assessor
and Tax Collector into a "consolidated and unified system for
assessment and collection of property tax
under the supervision of an elected county official designated as county
revenue commissioner." Mike Harper (pictured)
was elected the county's first revenue commissioner in the General
Election held November 6, 1990. Harper was re-elected in 1996 and
again in 2002 and currently serves in his third term. Prior to the
creation of the Office of Revenue Commissioner, Harper served for 11 years
as an Appraiser in the Elmore County Tax Assessor's Office where he
attained the professional designation and certification as an Alabama
Certified Appraiser (ACA). In addition to the ACA designation
Harper also currently holds the Alabama Certified Tax Administrator
(ACTA) designation, both conferred by Auburn University, Center
for Governmental Services (CGS) and the Alabama
Department of Revenue. Harper currently serves as Senior Instructor
in the Alabama Ad Valorem Education and Certification Program
administered by Auburn University's, CGS.
Elmore County, one of Alabama's 3 fastest growing counties, is currently divided into approximately
41,000 parcels of real property covering approximately 630 square
miles. The Elmore County Revenue Commissioner's Office is composed of four
departments; Mapping; Appraisal; Assessment; and Collections. The Revenue
Commissioner's Office is responsible for the administration of the ad valorem
(property) tax, including responsibility for valuation and assessment of business
personal property in addition to valuation and assessment of real property.
In Elmore County, motor vehicles are assessed and taxed by the Tag and Title
Department, a division of the Probate Judge's Office.
The County's Sales Tax, dedicated to
benefit public education, is
administered and collected by private contract.