"      Section 2. That § 10-13-37.1 be amended to read as follows:

     10-13-37.1.   For purposes of § §   10-3-41, 10-12-31.1, and 10-13-37, the secretary of revenue shall calculate a factor for each county for the agricultural and nonagricultural valuations. The factor shall be calculated by using the sales of arms-length transactions and the assessments from the preceding assessment year. The secretary shall take into consideration any reappraisals completed by the director of equalization. If there are less than fifteen sales of either class, the secretary shall use the preceding year's sales of that class with current assessments. In the case of agricultural land, sales may also be bridged in from adjoining counties if there are less than fifteen sales. The secretary of revenue shall calculate all factors pursuant to this section no later than March first.

     Section 3. That § 10-11-43 be amended to read as follows:

     10-11-43.   An appeal from the Office of Hearing Examiners to circuit court may be taken by the parties to the appeal and interveners before the Office of Hearing Examiners. The appeal shall be taken and conducted pursuant to the provisions of chapter 1-26.

Moved by:    de Hueck
Second by:    Moore

Ryan Olson