Transferring real estate by gift

What is the name of your state? AL
Is there a certain procedure that must be followed to transfer real estate by gift? Is a notorized letter sufficient? If the property is worth $22K for example, can one owner give $11K each to two people at once? Would it be wise to have an appraisal done prior to the gift or could the real estate tax assessed value be used? Thanks in advance for your reply.

The donor will need to execute a deed transferring the property to the new owners. If the FMV is very close to the assessed value, you probably don't need an appraisal. If the assessed value is off, you'll need an appraisal. You should be able to get one directly from a realtor for about $50. The owner can give the property to as many people as s/he wishes. If any one recipient gets more than $11,000 of property, the donor will need to file a gift tax return.