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The Board offers the following discussion and sample exhibits for general information purposes. The information is not intended, nor should it be construed, as a ruling on any specific appeal, and parties shall not cite this information in any proceeding. Board Rule 118 (IDAPA 36.01.01.118) provides guidance on hearing exhibits.
This page and the sample exhibits below contain helpful information for preparing hearing exhibits. Being prepared with exhibits can complement the oral remarks made at hearing. This can help the Board to better understand your case and evidence.
The Board recognizes that participating in a hearing may be a new experience and wants to make the process as easy to understand, and as easy to participate in, as possible. By providing this exhibit information we hope to help you to participate effectively. You may also contact an attorney for assistance.
All the information and evidence you wish the Board to consider is normally presented at the hearing. Exhibits which aide this process commonly includes copies of documents you might reference and explanations of mathematical calculations. Though not a complete list, common examples of exhibits also include: reports, copies of communications, appraisals, photographs of referenced properties, maps, charts, comparison grids, analysis work papers, typed narratives, estimates for repair or remediation work, as well as data sheets documenting relevant information on recent comparable sales.
Each exhibit should be labeled to indicate the offering party, such as “Appellant’s Exh. 1” or “Respondent’s Exh. 1” and contain page numbering. Listing the appeal number is also helpful. Parties often organize exhibits to follow along with the planned oral presentation. You will need to provide one copy of each exhibit to the Hearing Officer, one copy to the opposing party, and retain one copy (the original) for your use.
Generally, after the parties’ closing statements the Hearing Officer will close the hearing record. This means neither party may provide any additional evidence or information concerning the case. Occasionally, the Hearing Officer may ask the parties to brief a particular issue after hearing or may hold the record open to permit either or both parties to file some specified evidence. This is purely discretionary with the Hearing Officer. It is best to be prepared to submit all of your evidence at the hearing.
For questions regarding exhibits or other aspects of the hearing, please contact the office staff at 208-334-3354.