 If the person serving the proposal is neither the owner nor the occupier of the tenement, he must also serve copies of the proposal on both the owner and occupier, and must notify the Commissioner of such service within the months of April and May of that year.Within 14 days of service, the owner or occupier may send comments on the proposal to the Commissioner and the person serving the proposal.Upon receiving a valid proposal, the Commissioner will review the assessment and may confirm or alter the entry in the valuation list.