20Authority to Employ Appraisers, Mappers, Clerical Personnel.(a) The Russell County Commission shall employ sufficientappraisers, mappers, clerical personnel and other personnel to maintain on acurrent basis the appraisal and mapping of all real property and valuation of personalproperty within the county. (b) The state Revenue Commissioner shall prescribe thefunctions, duties, and responsibilities of these personnel to ensure allproperty is properly appraised, mapped, and valued in accordance with the law.(c) The county revenue commissioner shall collect the costof the appraisal and mapping program from the various county ad valorem taxfunds. The custodian of each countyad valorem tax fund shall pay the pro rata share of the cost of appraising andmapping the property which is taxed by the custodian’s ad valorem tax fund.(Act 1976, No. 343, p. 388, §§ 1–3; Act 2012–325, p. 757, § 1.)
Alabama Legal Code