(a) The county director shall be responsible for the maintenance of tax maps in current condition for each city and town located within the county and shall make such changes to the maps from year to year as may be necessary. The county director shall divide a lot or shall combine lots under common ownership, at the request of the assessor, provided such action is consistent with applicable laws and rules.

(b) The county director or the assessor where the assessor is responsible for the maintenance of tax maps shall annually certify to ORPTS that:

(c) The annual certifications shall be in a form prescribed by ORPTS. The certification that the requirements of section 8189.14(c) of this Part, pertaining to supporting information, and section 8189.16(b) of this Part, pertaining to the filing of new section maps or changes with the city, town and village, have been satisfied shall be made no more than 30 days after the filing of the final assessment roll.