(a) For Adirondack Park parcels:

1. (1) A cumulative change in level of assessment shall be determined by consecutive multiplication of the respective changes in level of assessment for each final assessment roll subsequent to the 1960 roll up to and including the prior roll, and the current roll where the change in level on the current roll is two percent or more.
2. (2) The approved assessments, by taxing unit, for the assessment roll completed in 1960 for parcels which were on the 1960 roll and which are also on the current roll shall be added together.
3. (3) The sum obtained for each taxing unit in paragraph (2) of this subdivision shall be multiplied by the accumulated change in level of assessment to obtain the Adirondack Park minimum.
4. (4) The approved assessments for the current roll, by taxing unit, for Adirondack Park parcels shall be added together.
5. (5) A comparison shall be made, by taxing unit, of the Adirondack Park minimum in paragraph (3) of this subdivision to the sum of the approved assessments for Adirondack Park parcels in paragraph (4) of this subdivision. If the Adirondack Park minimum is greater than the sum of the approved assessments, an aggregate additional assessment shall be computed for that taxing unit by subtracting the sum of the approved assessments from the Adirondack Park minimum and rounding to the nearest $10.

(b) For River Regulating District (RRD) parcels:

1. (1) A cumulative change in level of assessment shall be determined by consecutive multiplication of the respective changes in level of assessment for each final assessment roll:

   1. (i) for RRD parcels acquired prior to 1959, from the 1959 roll, up to and including the prior roll; and by the change in level for the current roll where the change in level on the current roll is two percent or more; and
   2. (ii) for each parcel acquired after 1959, for each final roll subsequent to acquisition by the RRD, up to and including the prior roll; and by the change in level for the current roll where the change on the current roll is two percent or more.

2. (2) The final assessments for RRD parcels shall be added, by taxing unit, for:

   1. (i) RRD parcels acquired prior to 1959 for the assessment roll completed prior to the acquisition of the RRD parcels as having been increased proportionately with the increase of other real property in such tax district through 1959; and
   2. (ii) each RRD parcel acquired subsequent to 1959 for the assessment roll completed prior to the acquisition of the RRD parcels.

3. (3) These sums by taxing unit, shall be multiplied by the corresponding cumulative change in level of assessment for:

   1. (i) RRD parcels acquired prior to 1959; and
   2. (ii) each RRD parcel acquired subsequent to 1959.
4. (4) The RRD minimum is the sum of the products obtained in subparagraphs (3)(i) and (ii) of this subdivision.
5. (5) The approved assessments for the current roll, by taxing unit, for RRD parcels shall be added together.
6. (6) A comparison shall be made of the RRD minimum to the sum of the approved assessments for RRD parcels by taxing unit. If the RRD minimum is greater than the sum of the approved assessments for a taxing unit, an aggregate additional assessment is computed for that taxing unit by subtracting the sum of the approved assessments from the RRD minimum and rounding to the nearest $10.