(a) Upon completion of the stratification of the ordinary classes, the sample parcels shall be appraised. An alternate may be substituted for a sample parcel only under the following circumstances:

1. (1) There has been construction or demolition such that the physical inventory of the sample parcel as of the taxable status date of the base year roll cannot be determined.
2. (2) Access to the property is necessary in order to perform an appraisal but such access cannot be obtained.
3. (3) Certain information concerning the property is necessary in order to perform an appraisal but such information cannot be obtained.
4. (4) The sample parcel is determined to be part of a single economic entity for valuation purposes which would be appraised in the manner provided in subdivision (b) of this section if not for the fact that the economic entity also includes wholly exempt property, the assessed value of which comprises more than 50 percent of the total assessed value of the economic entity.

5. (5) The sample parcel is owned by a person who is:

   1. (i) the Governor, Lieutenant Governor, Comptroller, Attorney General, or a member of the Legislature of the State of New York;
   2. (ii) a member of the State Board of Real Property Tax Services;
   3. (iii) an employee of ORPTS;
   4. (iv) the chief executive officer or a member of the governing body of a county, city, town or village;
   5. (v) a county director of real property tax services; or
   6. (vi) an assessor.
6. (6) The sample parcel includes telephone or telegraph property which was subject to former section 470 or 471 of the Real Property Tax Law or which is subject to chapter 416 of the Laws of 1987.
7. (7) The sample parcel represents a separately assessed interest in mineral rights which has been assessed at less than $500.