In Lee County, there has been a troubling development in the race for Revenue Commissioner that should not be brushed aside or treated lightly. In each of Alabama’s 67 counties, the Revenue Commissioner or Tax Collector holds one of the most important and sensitive jobs in local government. In Lee County, the Revenue Commissioner collected and distributed more than $210 million in taxes, licenses, and fees during the last fiscal year, per the statutory requirements under Titles 32 and 40 of the Code of Alabama. Title 40-5-3 of the Code of Alabama sets out the duties and qualifications required to serve as Revenue Commissioner, including the handling, bonding, and accountability standards expected of anyone entrusted with this role. On Jan. 23, the final day of qualifying, an individual (who is not the incumbent) filed papers to run for Lee County Revenue Commissioner.