(a) Where a parcel, or part of a parcel, that should have been excluded from the classified roll was erroneously included on the classified roll, the parcel, or part of a parcel, shall be removed from the interval to which it was assigned upon the written approval of ORPTS. In the event that the number of required sampled parcels for the interval is greater than the number of remaining parcels in the interval, the number of sampled parcels shall be set equal to the number of parcels remaining in the interval.

(b) If two contiguous parcels on the base year roll belonging to the same owner have both been selected as sample parcels, and it appears from the property record card, field book, or other final work product of the assessor that there has been a transposition of assessed values or roll identification for the two parcels, and the assessor confirms in writing that such transposition has occurred, the following procedure is to be followed:

(c) Where, through a clerical error by ORPTS, a parcel is included on the classified roll with an incorrect total assessed value, incorrect major type code or incorrect survey unit code, the following procedure is to be followed using the corrected parcel data: