(a) The elected Jefferson County Tax Collector is empowered to appoint one person to serve as chief deputy. The appointee shall serve at the pleasure of the elected Jefferson County Tax Collector. The appointee shall be a resident of the county at the time of his or her appointment and so long as he or she holds the position of the chief deputy.
(b) The chief deputy shall receive any and all benefits that are received by Merit System employees, including longevity payments, and if he or she is a Merit System employee at the time of his or her appointment, he or she may return to the Merit System upon termination of his or her appointment as provided in Section 36-26-32.1.