(a) The Russell County Commission shall employ sufficient appraisers, mappers, clerical personnel and other personnel to maintain on a current basis the appraisal and mapping of all real property and valuation of personal property within the county. (b) The state Revenue Commissioner shall prescribe the functions, duties, and responsibilities of these personnel to ensure all property is properly appraised, mapped, and valued in accordance with the law. (c) The county revenue commissioner shall collect the cost of the appraisal and mapping program from the various county ad valorem tax funds. The custodian of each county ad valorem tax fund shall pay the pro rata share of the cost of appraising and mapping the property which is taxed by the custodian’s ad valorem tax fund.
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