When an appeal is remanded to the Department for consideration of certain factors and adjustments to the assessment are made, a final notice should be sent to the owner and to the higher authority issuing the remand.

When an appeal is remanded to the Department for consideration of certain factors and the Department wishes to appeal, a final notice will not be sent. However, a letter explaining the action complying with the remand should be sent.

In either case, an explanation of the action taken should be permanently attached to the Final Notice to show that the remand has been fully considered, thereby eliminating any question of compliance. For instance, if the remand mentions a specific consideration, say erosion of a waterfront lot, then the attached explanation should address that specific point and how the final valuation is affected.