(a) The special equalization rate for the current roll is computed in the same manner that a tentative equalization rate is computed pursuant to sections 8186-2.3, 8186-2.4, 8186-2.5, 8186-2.6 and 8186-2.18 of this Part.

(b) Data which supports the State equalization rate established for the current assessment roll of the city or town in which the district is located shall be the basis for the computation of the special equalization rate.

(c) A certified statement setting forth the special equalization rate shall be executed by ORPTS and filed with the State Comptroller, the Commissioner of Education, the Chief Executive Officer of the County of Nassau, the Chief Executive Officer of the city or town in which the district is located, and the district superintendent of schools.