Alabama Code Title 45. Local Laws § 45-27-244.32

The Escambia County Commission shall furnish suitable quarters or additional space if any be necessary for the efficient performance of the additional duties of the tax collector, and shall provide for the transfer of all necessary forms, books, records, and supplies from the offices of the judge of probate or the tax assessor to the office of the tax collector as shall be pertinent to the transference of the duties and shall thereafter provide the stationery, forms, and supplies as are furnished pursuant to law by the State Department of Finance, the Comptroller, and the State Department of Revenue. The judge of probate shall transfer a total of four clerks of the total number allowed to be appointed to his or her office pursuant to Sections 45-27-83 and 45-27-83.01;  and the tax assessor and the tax collector shall each transfer a total of two clerks of the total number allowed to be appointed to his or her office pursuant to Section 45-27-242.20;  to the tax collector for the proper and efficient performance of the duties of the office at the same rate of compensation subject to the approval of the commission. The compensation shall be paid out of the county general fund in the same manner as other county employees are paid.