Assessment of tax assessor.

The commission may appoint such agents as it, with the advice of the tax assessor, may deem advisable to assist the tax assessor in ascertaining the location and fair market value of units of property within any district and the owners thereof. The tax assessor may establish such rules and regulations as he or she deems advisable to carry out his or her duties and responsibilities under this part. Any provision of law to the contrary notwithstanding, the Alabama Administrative Procedure Act (Chapter 22, Title 41) shall not apply to the tax assessor in connection with the establishment of any such rules or regulations.

(Act 89-390, p. 747, §1.)