§ 26-26-704 - Land book and list.
26-26-704. Land book and list.
(a) To facilitate the assessment and collection of taxes, the county court of each county shall procure and keep a land book or books of maps of all the townships or fractional townships in the county. The book shall be well-bound and shall be deposited in the office of the clerk of the county court.
(b) The court shall also procure a list of the lands owned by the United States and by this state in their respective counties.