1. (a) Where a parcel, or part of a parcel, that should have been excluded from the classified roll was erroneously included on the classified roll, the parcel, or part of a parcel, shall be removed from the interval to which it was assigned upon the written approval of ORPTS. In the event that the number of required sampled parcels for the interval is greater than the number of remaining parcels in the interval, the number of sampled parcels shall be set equal to the number of parcels remaining in the interval.

2. (b) If two contiguous parcels on the base year roll belonging to the same owner have both been selected as sample parcels, and it appears from the property record card, field book, or other final work product of the assessor that there has been a transposition of assessed values or roll identification for the two parcels, and the assessor confirms in writing that such transposition has occurred, the following procedure is to be followed:

   1. (1) If neither parcel is a large unit, substitute appraisals shall be used.
   2. (2) If either of the parcels is a large unit, the assessed values and inventory quantities on the base year roll shall be transposed but the roll identification maintained.

3. (c) Where, through a clerical error by ORPTS, a parcel is included on the classified roll with an incorrect total assessed value, incorrect major type code or incorrect survey unit code, the following procedure is to be followed using the corrected parcel data:

   1. (1) If the parcel is a sample parcel and has been appraised, the parcel shall be a designated sample parcel and placed in an interval containing only itself and remain in the sample. In the event that the number of required sample parcels for the original interval is greater than the number of parcels remaining in the original interval, the number of sample parcels shall be set equal to the number of parcels remaining in the original interval.
   2. (2) If the parcel is not a sample parcel, the parcel shall be designated unsampled parcel and placed in an interval containing only itself and remain unsampled.

When an error specified in this section is discovered prior to completion of the survey it shall be corrected as provided herein.