The Board offers the following discussion and sample exhibits for general information purposes. The Board may revise this information at any time without notice. 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. The Board notes our procedural rules have an authoritative standard on exhibits in Rule 118.
This page and the sample exhibits below contain helpful information for preparing hearing exhibits. Being prepared with exhibits can complement the oral remarks you make at hearing. This can help the Board to understand your case and evidence.
Participating in a hearing may be a new experience for you. The Board Members understand this and want 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 include copies of documents to which you might make reference and presentations of mathematical calculations. Though not a complete listing, exhibit examples also include: reports, copies of communications, appraisals, photographs of referenced properties, maps, charts, comparison grids, analysis work papers, if applicable tax returns or applications, typed up narratives, log books, 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 so on, and contain page numbering. Listing the case’s appeal number is also helpful. You will want to consider the order of your exhibit material. For many, exhibits are organized 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 rest their cases (after 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.
If you have questions about exhibits or another aspect of the hearing, please feel free to contact the office staff at 208-334-3354.