Subdivision twenty-fifth of section 171 of the Tax Law, as amended by chapter 602 of the Laws of 1987 requires the Department of Taxation and Finance to promulgate a rule for the purpose of implementing the temporary school district address review, validation and correction process and a limited review process for receiver school districts regarding such district's valuation of total New York adjusted gross income as determined by the department, for use in determining State aid to education. The Department of Taxation and Finance, the State Education Department and the Division of the Budget have determined, pursuant to such law, to provide appropriate opportunities for validating the accuracy of income tax data for selected districts in order that the ratio of taxpayers to census population relative to the statewide average is a valid measure of identifying school districts in which the incidence of incorrect reporting of school district codes by taxpayers may be the greatest. Receiver school districts are defined in subdivision twenty-fifth of section 171 of the Tax Law as any school district that was assigned at least 50 personal income tax returns as a result of the temporary school district address review, validation and correction process.