(a) The State Board shall review all proposed findings and determinations submitted to it, and shall approve those findings and determinations it finds acceptable at a meeting of such board at the same time it establishes final State equalization rates, class equalization rates or class ratios, pursuant to section 1210 of the Real Property Tax Law, for the complainants to which the findings and determinations apply.

(b) Where the State Board determines the proposed findings and determinations to be unacceptable, it shall return the same to ORPTS staff for additional review and redrafting as the State Board deems necessary. ORPTS staff shall proceed as directed by the State Board and prepare revised staff reports, resolutions, or findings and determinations, as appropriate.