(A) Filings for tax years prior to tax year 2016 are subject to the regulations of Chapter 221 and Chapter 229 as the language of those regulations existed as of December 31, 2015. Tax year 2016 and subsequent tax years are subject to the regulations of Chapter 230.
(B) If any hearings are held from appeals relating to a tax year prior to tax year 2016, the hearings will be conducted by the current Board of Tax Review in accordance with the regulations in Section 230.21.