(a) The notice of completion of the tentative equalization rate for the consolidated assessing unit shall be directed to the consolidated assessing unit.
(b) The consolidated assessing unit shall be entitled to file a complaint with respect to such rate.
(c) The certificate of final equalization rate for a consolidated assessing unit shall be filed with the consolidated assessing unit. 5. When the commissioner has established a final equalization rate for a consolidated assessing unit as a whole, school district and county taxes within the consolidated assessing unit shall be apportioned without the use of equalization rates, notwithstanding the provisions of articles eight and thirteen of this chapter.
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