1. (a) The MS-1, “Summary Inventory of Valuation,” shall be completed and submitted utilizing the department web portal (“equalization mosaic system” available at https://ratiostudy.org).
2. (b) The MS-1 shall be certified by the majority of the governing body or the assessing officials, or by their authorized designee, and submitted to the department on or before September 1.
3. (c) If the MS-1 cannot be submitted on or before September 1, the governing body or the assessing officials, or their authorized designee, shall submit an MS-1 extension request.
4. (d) The records of designee authorization shall be maintained by the governing body or assessing officials.

Source. (See Revision Note at chapter heading for Rev 1700) #13489, eff 11-15-22