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of <h1>Appeals Affecting Group Assessments: Joint Commissioner to Authorize Amendments or New Assessments for Members Under Sections 356, 357, 362.</h1> If an appeal under sections 356, 357, or 362 results in a change to the assessment of a body of individuals or an association of persons, or a new assessment is required, the Joint Commissioner (Appeals), Commissioner (Appeals), or Appellate Tribunal must authorize the Assessing Officer to amend the assessment of any member of the body or association or conduct a new assessment for that member.
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