Reductions of assessments as a result of a first level hearing are allowed only on the authority of the Supervisor. Whereas the assessor (hearing officer) may recommend an adjustment, and actually initiate the processing of the adjustment, all such actions should be subject to supervisory review, and considered the final assessment placed by the Supervisor.

Similarly, any settlement of an appeal to PTAAB requires the approval of the Supervisor or his delegate.

No settlement of a Tax Court appeal can be committed to by the assessor staff or the Assistant Attorney General without prior approval by the Supervisor.​