§11-1A-15. Appraisal of property; lists to county officials.
(a) All real property assessed, or which should have been
assessed, as of the first day of July, one thousand nine hundred
eighty-three, and all property described and listed pursuant to
section four of this article, shall be appraised by the tax
commissioner at its value as defined in this article, in order that
the tax commissioner may comply with the requirement of section one
of this article.
(b) As appraisals are completed and notices given in
accordance with the provisions of section sixteen of this article,
lists of the property appraised, the owners and valuations shall be
delivered to the assessor, the county commission and the sheriff of
the county wherein the appraised property is liable to assessment.