Section 48-5-261 - Classification of counties for administration of partFor the purpose of administering this part, the counties of this state are placed in the following classes:
(1) Class I - Counties having less than 3,000 parcels of real property;(2) Class II - Counties having at least 3,000 but less than 8,000 parcels of real property;(3) Class III - Counties having at least 8,000 but less than 15,000 parcels of real property;(4) Class IV - Counties having at least 15,000 but less than 25,000 parcels of real property;(5) Class V - Counties having at least 25,000 but less than 35,000 parcels of real property;(6) Class VI - Counties having at least 35,000 but less than 50,000 parcels of real property;(7) Class VII - Counties having at least 50,000 but less than 100,000 parcels of real property; and(8) Class VIII - Counties having at least 100,000 or more parcels of real property.