The notice must be forwarded by First Class mail prior to the Date of Finality. If the correct mailing address cannot be determined, the requirements of the law may be met by depositing a copy of the notice at the last known place of residence of the owner.

Copies of each notice delivered must be maintained in the files of the respective assessment offices until three years after the assessment has become final.

When an appeal is filed timely, the Supervisor of Assessments shall notify the property owner of a date and time for a hearing before the assessor designated by the Supervisor of Assessments. This notice of a hearing shall be forwarded at least ten (10) days prior to the hearing date. Scheduling of hearings shall be flexible so that property owners do not lose their right to a hearing because of their inability to attend on the day appointed.

If there is a need to delay the hearing for an extended time, the property owner shall be advised that the appeal has been received and noted, and that a date and time for a hearing will be forwarded at a later date. ​