4. Complaints that have the same subject and that relate to alterations concerning the same unit of assessment or the same business establishment are considered to be a single complaint where they are filed simultaneously and pertain to both the roll in force and to the previous roll or the roll filed for the following fiscal years.
O.C. 1975-83, s. 4; O.C. 1200-89, s. 3; O.C. 1090-92, s. 2.