(a)

(1) It is the duty of a county assessor to strictly follow the provisions of § 26-26-717.

(2) When it is otherwise impossible to correctly describe real property on the assessment roll according to its ownership, it is the duty of a county assessor to petition the county court for a survey of the real property under the provisions of § 26-26-802.

(b)

(1) In any case where a tract of land is irregularly described, the county assessor must require the owner to bring in his or her deed.

(2) The tract of land must then be taken from the deed, and the tract of land to be assessed must be platted on a plat book furnished the county assessor by the county court of each township in the county.

(3) The county assessor shall draw a plat of the tract of land and shall number it as "Lot No. ....." and then enter the tract of land on the assessment book as "Lot No. .… of ....." describing the section or portion of the section in which the tract of land is found.

(c) It shall be sufficient to advertise the tract of land for failure to pay taxes by the number of the lot assigned to the tract of land.

(d)

(1) If for any reason a part description of the real property assessed is made by the county assessor, the reason must be stated, and the county assessor shall immediately certify his or her inability to properly describe the real property to the Commissioner of State Lands on or before October 1 in each year.

(2)

(A) The Commissioner of State Lands shall assemble the certificates of part description received from the county assessors and certify them to the Attorney General, who shall file his or her petition in the circuit court having jurisdiction.

(B) The circuit court is vested with jurisdiction upon the petition to issue any form or writ necessary for ascertaining the correct ownership description of the real property involved.

(e) Upon petition of the Attorney General addressed to the circuit court having jurisdiction, any county assessor who shall fail or refuse to comply with the provisions of § 26-26-718 and this section shall be removed from office and shall only be reinstated when he or she has performed the duties enjoined but shall receive no compensation for correcting any of his or her acts of omission or commission.