§11-6E-4. Initial determination by county assessor.
The assessor of the county in which a specific item of
property is located shall determine, in writing, whether that
specific item of property is specialized manufacturing production
property subject to valuation in accordance with this article.
Upon making a determination that a taxpayer has specialized
manufacturing production property, the county assessor shall notify
the tax commissioner of that determination, and shall provide such
information to the tax commissioner as the tax commissioner may
require relating to that determination.