(a) This section applies to special State equalization ratios for the fiscal year ending in 1997 and subsequent fiscal years.

(b) Tentative special equalization ratios are computed and determined in accordance with the procedures for the special State equalization ratios for the appropriate fiscal year.

(c) Complaints against tentative special State equalization ratios shall be governed by the provisions of Subpart 8186-15 of this Part.

(d) Correction of a significant error and recomputation of a tentative special State equalization ratio will be done in accordance with the provisions of section 8186-2.8 of this Part. If a complaint against the tentative ratios has been filed, a significant error may be corrected in accordance with the provisions of Subpart 8186-15 of this Part.

(e) Final special State equalization ratios are established in accordance with the procedures for the appropriate fiscal year. Final ratios may be rescinded and reestablished in accordance with the procedures for the appropriate fiscal year.