The Commissioner of Revenue determines triennially whether assessed values in the City represent full and fair cash valuation for each class of real and personal property. The City cannot implement the levy allocation provisions of the Classification Act unless the Commissioner has certified that local assessments reflect full and fair cash value. When the assessments are completed, the Assessor submits a request for certification review to the Department of Revenue (DOR). The Bureau of Local Assessment within the DOR conducts a statistical analysis and performs a preliminary field review. If all of the standards have been met, the Bureau notifies the City of preliminary certification.