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.
S.D. Admin. R. 64:04:01:04.01
General Authority: SDCL 10-6-33.13(1).
Law Implemented: SDCL 10-1-17, 10-11-54, 10-11-55.