The assessment notice provides the property owner with an opportunity for a telephone hearing at the Supervisor Level of Appeal. The initial telephone hearing will be scheduled in the same manner as other appeals. Normal business hours should be utilized whenever possible. Notify the property owner by mail with a day and time in which they should telephone the assessment office for their scheduled hearing.

If the property owner does not contact us by phone at the designated time, an attempt to contact the owner should be made. If this attempt is unsuccessful, the account should be reviewed for any errors and a final notice sent after a grace period of at least seven days. The hearing record should be noted "failure to call".

If a property owner contacts us after their scheduled hearing time, but before the final notice is sent, the telephone hearing may be conducted then or rescheduled at a mutually agreeable time which allows for administrative processing and office deadlines.​