(a) A segment special equalization rate shall not be established for the purposes of this Subpart if there would not be at least a 10 percent change in the share of the levy of at least one segment of the taxing jurisdiction as the result of the use of the segment special equalization rate in place of the equalization rate which would otherwise be used for purposes of apportionment. The change in shares will be determined by comparing the shares computed using the State equalization rates against the shares computed by substituting the segment special equalization rate. Provided, however, this limitation shall not apply where a special equalization rate is determined for another segment within the same assessing unit or taxing jurisdiction pursuant to this Subpart or where a special equalization rate was established for that segment in the prior year and a change of five percent would occur for any segment in the taxing jurisdiction.

(b) No segment special equalization rate shall be certified later than the last date set by law for the levy of taxes on the assessment roll for which such segment special equalization rate is certified except that, in the case of a segment special equalization rate for a special district, such segment special equalization rate shall not be certified later than 15 days prior to the last date allowed by law for the levy of taxes.

(c) No segment special equalization rate shall be certified unless all affected municipal corporations can be notified at least 15 days prior to its establishment.

(d) Prior to the last date set by law for the levy of taxes on the assessment roll for which such segment special equalization rate would be certified, any segment special equalization rate may be rescinded where the segment special equalization rate is discovered to be incorrect.

(e) Where a material change in level of assessment is determined after the establishment of such segment special equalization rate, the segment special equalization rate may be adjusted for such change in level, provided it is adjusted prior to the levy of taxes for the taxing jurisdiction.