A supervisor may designate any assessor to conduct a Supervisor's hearing. The designated assessor may not necessarily be the assessor who inspected the property or made the valuation.

If conducted in accordance with Procedure 255/030/010, the hearing process can afford the appellant an unemotional discussion of the facts, a discovery and verification of information, and an unbiased review of the valuation. Supervisors shall schedule hearings and reviews within 120 days of receipt while attempting to meet any expressed desire of the appellant regarding the available hearing options.

Any changes made as a result of a hearing shall be reviewed by supervisory personnel.

All appeals shall be sent a Final Notice within 60 days unless extenuating circumstances exist.​