ORPTS shall prepare a resolution which will include proposed findings and determinations for use by the State Board in establishing final State equalization rates, class equalization rates or class ratios as provided in section 1210 of the Real Property Tax Law. Staff reports prepared pursuant to section 8186-15.9 of this Subpart shall be made part of the findings and determinations. Such findings and determinations shall be prepared in a manner intended to set forth an adequate statement of the factual basis for the State Board's determinations so as to facilitate any subsequent judicial review of the State Board's determinations.