§11-6H-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 special aircraft property subject to
valuation in accordance with this article. Upon making a
determination that a taxpayer has special aircraft property, the
county assessor shall notify the Tax Commissioner of that
determination and shall provide information as the Tax Commissioner
requires relating to that determination.