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 should schedule hearings and reviews in an efficient manner while attempting to meet any expressed desire of the appellant regarding the available hearing options.