On used large boats, the county treasurer shall, for the purpose of this chapter, use the most generally used and approved nationally recognized dealers' guide provided by the secretary of revenue. If the large boat is not covered by the provided dealers' guide, the county treasurer shall seek assistance from the department. The secretary of revenue shall file notice of approved national dealer or appraisal guides with the secretary of state indicating the effective date of such approval. Such filing is not subject to chapter 1-26 .
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