(1) The department may promulgate additional rules prior to January 1, 2015, to guide classification and valuation in cases involving facts or circumstances of particular complexity or challenges in terms of achieving uniform treatment of property across the state. The department will adopt additional rules for manuals to be used in the 2015 reappraisal, to respond to recommendations of advisory councils and to address other relevant topics that may arise prior to the implementation of new values on January 1, 2015.