- 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 the form DOR 82300 (Revised 7/95) attached as Exhibit C. The statement shall be filed with the SBOE and the County Assessor no later than 5 working days prior to the hearing. (DOR 82300 forms may be obtained from the Department or your local Assessor’s office.)
- B. Reproductions shall be admitted in evidence or substituted in place of the original documents upon a proper showing of foundation.
- C. The rules of evidence shall not be strictly enforced and any evidence that is relevant may be allowed.
- D. To present exhibits at hearing of property valued by the Department, all parties shall first submit those exhibits to the SBOE and to the opposing party or their counsel no later than 3 working days prior to the hearing.
Historical Note
Emergency rule adopted effective February 1, 1996, in effect for a maximum of 180 days (Supp. 96-1).