1. A. To present evidence of the income approach to value for prop­erty valued by the Assessor, the petitioner shall complete and file the appropriate Income and Expense Statement on a form DOR 82300 (REVISED 11/91), incorporated herein by refer­ence and on file with the Office of the Secretary of State. (DOR 82130 forms may be obtained from the Department or your local Assessor's office.) The statement shall be filed with the Clerk no later than five working days prior to the hearing. This rule does not include any later amendments or additions of the forms herein referenced.
2. B. To present exhibits at hearings of property valued by the Department, all parties shall first submit those exhibits to the Clerk and to the opposing party or their counsel no later than three working days prior to the hearing.
3. C. Reproductions shall be admitted in evidence or substituted in place of the original documents upon a proper showing of foundation.
4. D. The rules of evidence shall not be strictly enforced and any evidence that is relevant may be allowed.

Historical Note

Former Rule 3. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-103 renumbered and amended as R16-2-104 effective April 10, 1984 (Supp. 84-2). Amended paragraph (1) effective April 16, 1986 (Supp. 86-2). Section R16-2-104 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).