§11-4-15. Assessment upon conveyance of part of tract lying in
more than one county.
When land lying in more than one county has been assessed in
one of such counties only, if the owner convey that portion, or any
part thereof, lying in the county wherein the same is not assessed,
such officer in such county shall enter the part so conveyed in the
land books of his county, and shall assess it to its owner at its
proper value according to the rule prescribed in this chapter. And
such officer of the county in which the whole of such land has been
previously assessed shall deduct the part so conveyed and assess
the remainder according to its proper value.