§11-1A-24. Creation and use of appraisal manual.
The tax commissioner shall develop, or cause to be developed,
appraisal manuals for all species of property, for use in making
statewide reappraisals. These manuals shall be used by the tax
commissioner, county assessors, county commissions, the board of
public works and any property appraisal firm or firms employed to
assist in making statewide reappraisals. These manuals shall, at
a minimum: (1) Provide guidelines for determining the appraised
value of all species of property that are consistent with this
article; (2) establish work procedures; and (3) promote uniformity
of approach to tasks. The tax commissioner and his designated
agents shall consult with each of the county assessors in the
preparation of all such manuals.