(1) If the owners of a parcel of real property held in multiple undivided ownership, prior to April 30, 2001, designated more than one recipient of the notice of assessment, or did not supply the department with the name and mailing address of a designated recipient, the department will designate the owner to whom the notice of assessment is sent. This designation is based on the best information available to the department and includes the:
(a) first surname alphabetically;
(b) surname holding the largest percent of ownership; or
(c) surname of the person with the most reliable address.
(2) As subsequent ownership changes occur to a multiple undivided ownership parcel, after April 30, 2001, the department will use the surname and address of the first cotenant listed on the recorded document.
(3) Any cotenant not designated as a recipient may request a copy of the assessment information from the department.