Example is All Thought Bent upon It.
Both sage and site are tapped in result of the card but text of the card requires an untapped state only for sage, but not for site.All Thought Bent upon It wrote:Sage only. Playable during the site phase on an untapped sage at a site where Information is playable. Tap the sage and the site. Search your play deck and choose an item you must reveal to your opponent. Place this item in your hand and reshuffle your play deck. The sage makes a corruption check.
There are so many of such cards that it more makes a sense to make one general regulation than to make a multiple erratas for a particular cards.
Proposed regulation:
"Unless a text of card states otherwise, if a card causes "tap" action on its target, the target must be in play and be untapped both at declaration and at resolution of the card."
Example of text of card that states otherwise is text of The Hunt: "[...] If untapped, tap Alatar afterwards." .