The secretary of revenue shall adopt an equalization factor for centrally assessed property pursuant to § 10-6-136 , and the secretary of revenue may invalidate acts taken by local or county boards of equalization for which there is no legislative authority. Appeals to the Office of Hearing Examiners shall be heard de novo and conducted as contested cases under chapter 1-26 . A decision of the Office of Hearing Examiners shall be final without further agency action.
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