(a) The Revenue Commissioner of Houston County is authorized to take the necessary action to merge the budgetary operations and functions of the office. The operational cost of the office shall be financed, on a pro rata share basis, from the net proceeds of state, county, and municipal ad valorem taxes collected in the county. This section is not intended to affect any other county office.
(b) This section is supplemental. It shall be construed in pari materia with other laws regulating the revenue commissioner’s office in Houston County, provided, that those laws or parts of laws which are in direct conflict or inconsistent herewith, are repealed.