Section 11-51-5
Notification of property owners where valuation by city higher than county valuation; right of property owners to contest valuation, etc.
In the event the values of any property are higher than those made by the county assessor, the property owners shall be notified of the valuations placed and shall have the right to appear and contest the same and appeal from the judgment as provided by law.
This section, however, shall not affect the right of the Department of Revenue of the state to raise or lower or fix valuations as now provided by law.
(Acts 1909, No. 200, p. 197; Code 1923, §2127; Code 1940, T. 37, §673.)