The commissioner of the revenue shall continue to prepare the land book and make disposition
of the copies thereof as required by law. He shall prepare the land books on the basis
of the assessor's assessments, as changed by the board of equalization of assessments,
and certified to him. He shall verify transfers and extend each year's taxes on the
real estate in the county on the basis of the last assessment made prior to such year,
subject to changes that have been lawfully made.
(Code 1978, § 8-7)