(a) If no written complaint has been filed as provided by section 8200-6.4 of this Subpart, the final railroad ceiling shall be established by ORPTS. The final railroad ceiling shall be equal to the tentative railroad ceiling, except that:

1. (1) if, at the time the tentative railroad ceiling was determined, the final equalization rate for the latest final assessment roll had not been established, the final railroad ceiling shall be recomputed using the final equalization rate for that roll;
2. (2) if a special equalization rate is established, for the purposes of determining railroad ceilings, pursuant to section 8186-3.5 of this Title, the final railroad ceiling shall be determined using the special equalization rate;
3. (3) if the assessing unit had been expected to complete a reassessment, and such a reassessment was completed, but there has not been a change in the level of assessment of two percent or more, the final railroad ceiling shall be recomputed using the latest final equalization rate for the prior year's assessment roll.