Section 40-7-60
Inspection and supervision of program; regulation by schedule of individual county-by-county reappraisal.
It shall be the function, duty, and responsibility of the Department of Revenue to periodically inspect and supervise the implementation and program of reappraisal of all property in the State of Alabama and to regulate, according to a definite schedule, the individual county-by-county reappraisal of such property.
(Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §1.)