(a) In reviewing a complaint, ORPTS may determine that there should be a substitution for a sample parcel used in the determination of the tentative State equalization rate, class equalization rate, special equalization ratios or class ratio. ORPTS shall notify the representative of the city, town, village, school district or special assessing unit who signed the complaint of the substitute sample parcel. Such notice shall:

1. (1) identify the substitute sample parcel;
2. (2) state the reason for such substitution; and

3. (3) advise the complainant that any objections with respect to the substitute sample parcel must be submitted to ORPTS within 10 days of the date of such notice.

   A copy of the valuation report for each substitute sample parcel which is residential, farm, vacant or commercial property shall accompany the notice.

(b) ORPTS shall notify the commissioner when a significant error has occurred and a complaint has been filed against the tentative State equalization rate, class equalization rate, special equalization ratios or class ratios. Where the commissioner agrees with the correction, he or she shall direct that the tentative State equalization rate, class equalization rate, special equalization ratios or class ratios be recomputed based solely on the data revised by the correction. ORPTS shall notify the representative of the complainant who signed the complaint of the recomputed tentative State equalization rate, class equalization rate, special equalization ratios or class ratios. Such notice shall include:

1. (1) the recomputed tentative State equalization rate, class equalization rate, special equalization ratios or class ratios;
2. (2) the reason for the recomputation; and
3. (3) advise the complainant that any objections to the recomputation must be submitted within 10 days of the mailing of the notice or by the last date objections may be filed pursuant to this Subpart, whichever is later.