All owners must individually appeal in writing within forty-five days of the date shown on the notice in accordance with instructions shown thereon. The individual may note on the appeal copy the desire to participate in a group hearing. Failure to so note will not prevent an owner from later requesting in writing the group hearing.

Group hearings to discuss general neighborhood value consideration will be scheduled if a list of those appellants involved is submitted to the Department in advance. This group hearing will eliminate the scheduling of an individual hearing and each owner represented will receive a Final Notice reflecting the result of the group hearing, giving each owner an opportunity to appeal to a higher authority.

The group hearing request shall be accompanied by a brief memorandum covering the pertinent facts to be discussed.

The group requesting a common-type hearing shall specify in advance the name of the spokesman for the group which shall be limited to a number of participants that is mutually agreed upon by the assessment office and the parties making such request.

It should be understood that a group hearing will cover subjects considered to be general in nature and that no details regarding a specific residence or other building may be discussed.

Arrangements for the use of locations for such hearings shall be made by neighborhood group and approved by the Department in advance of the hearing dates.

The Department cannot be responsible for any expenses incurred by reason of insurance, security, utilities, janitorial services, or other costs.