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.