(a) The original tax maps, when approved by ORPTS, shall be filed in the office of the county director of real property tax services. A single copy of the tax map and the supporting information specified in section 8189.14(c) of this Part shall be filed with the assessor.

(b) During each assessment year, the county director shall file with the assessor of each city, town and village either new section maps or necessary changes to existing tax maps. The tax map available for inspection with the tentative assessment roll shall include land parcel changes as of taxable status date.