No information may be submitted to the secretary to establish or amend the equalization factor for an assessment year after January 1 of that assessment year unless specifically requested or approved by the secretary.

Source: 27 SDR 147, effective July 8, 2001.

General Authority: SDCL 10-6- 124 (1).

Law Implemented: SDCL 10-1-17 , 10-11-54 , 10-11-55 .