(a) In reviewing a complaint, ORPTS may determine that there should be a substitution for a sample parcel used in the determination of the tentative State equalization rate, class equalization rate, special equalization ratios or class ratio. ORPTS shall notify the representative of the city, town, village, school district or special assessing unit who signed the complaint of the substitute sample parcel. Such notice shall:

A copy of the valuation report for each substitute sample parcel which is residential, farm, vacant or commercial property shall accompany the notice.

(b) ORPTS shall notify the commissioner when a significant error has occurred and a complaint has been filed against the tentative State equalization rate, class equalization rate, special equalization ratios or class ratios. Where the commissioner agrees with the correction, he or she shall direct that the tentative State equalization rate, class equalization rate, special equalization ratios or class ratios be recomputed based solely on the data revised by the correction. ORPTS shall notify the representative of the complainant who signed the complaint of the recomputed tentative State equalization rate, class equalization rate, special equalization ratios or class ratios. Such notice shall include:

(c) If no objections are filed within the time set forth in said notice, the complainant shall be deemed to have consented to the substitution or correction. If an objection is timely filed, the complaint shall be deemed to have been amended to include such objection, and the complaint as so amended shall be reviewed and processed as provided by this Subpart.

(d) Significant error include, but are not limited to, mistakes in transcription from an original record, transposition of numbers, and mathematical errors. Significant errors do not include matters requiring the exercise of judgment or discretion.