The tax commissioner in office on the effective date of this section shall serve out
the remaining term of office to which such person was appointed. At the November general
election in 2004, a successor to said tax commissioner shall be elected. The person
elected shall take office on the first day of January immediately following the date
of such person's election and shall serve for a term of office of four years and until
his or her successor is elected and qualified. Thereafter, a successor shall be elected
at the November general election immediately preceding the end of such term of office
and shall take office on the first day of January immediately following such election
and shall serve for a term of office of four years and until his or her successor
is elected and qualified.