§11A-2-15. Examination of lists by auditor; credit to sheriff.
It shall be the duty of the auditor to examine each list
pertaining to real property, and if he has reason to believe that
it is erroneous, he shall return it to the county court for
correction, stating his reasons why it should be corrected as to
any person or subject listed therein. The auditor shall credit
the sheriff with all state taxes mentioned in each list.