(1) The department shall not change to whom real property is assessed unless properly notified by means of an accurately prepared Realty Transfer Certificate (RTC) , except in the case of Tribal patents or letters of conveyance from the Bureau of Land Management. Property assessments will continue to be made in the name of the previous owner until an RTC has been completed and filed in the manner prescribed by law (except for Tribal patents and letters of conveyance from the Bureau of Land Management) .

(2) In an instance when the department is notified of a Tribal patent, or a letter of conveyance issued by the Bureau of Land Management, that is not recorded with the Clerk and Recorder's Office, the department will change to whom the real property is assessed.

(3) In order to effect changes in the property tax record, all transfers, including exempt transfers, must be filed with a certificate, giving the names of the parties to the transfer, a description of the property and, if applicable, the reason for exemption from the provisions relating to sales information.