(1) The Commissioner must consider an objection and either allow the objection in whole or in part or disallow the objection.
(2) The Commissioner may determine an objection that is subject to a right of review at any time before the hearing of the review proceedings commences.
(3) The Commissioner must give notice in writing to the objector of the determination of the objection.
(4) The Commissioner must, in the notice, give the reasons for disallowing an objection or for allowing an objection in part only.