(a) Subject to the limitations set forth in sections 8186-3.5 and 8186-3.6 of this Subpart, a special equalization rate or certified change in level of assessment factor may be rescinded and, if necessary, a new special equalization rate established or change in level of assessment factor certified, if:

1. (1) the change in level of assessment factor for the current roll is discovered to be incorrect and the special equalization rate or certified change in level of assessment should not have been approved; or
2. (2) the change in level of assessment for the current roll is discovered to be incorrect and the difference between the original change in level of assessment and the revised change in level of assessment is one percent or more; or
3. (3) the State equalization rate for the prior roll is rescinded and reestablished.