§11-1A-7. When valuations not certified.
If a person is required under the provisions of this article
to fix what he deems to be the true and actual value of an item of
property, whether real or personal, and if such valuation is not
required to be made on any other tax return, then the valuation
required by this article shall not be taken as certified or given
under oath, but all other information required to be given under
the provisions of this article shall be deemed to have been given