PURPOSE: This rule describes the procedures for the exchange of exhibits and prefiled direct testimony between the parties, and filing objections to the admission of exhibits or testimony.

1. (1) The commission, or hearing officer, may order the exchange of exhibits and written direct testimony of all witnesses in advance of the prehearing conference. The order shall establish a schedule of deadlines and other requirements. The written testimony shall be in question and answer form, unless for good cause shown the commission or hearing officer approves narrative form, and shall be presented instead of the witness’s oral direct testimony. After an exhibit containing the witness’s testimony has been properly identified and authenticated by the witness, under oath, it may be marked and introduced as an exhibit. Written direct testimony must be as complete and accurate as if it were oral testimony, and it is subject to the same rules of evidence as if given orally. The witness shall be subject to cross-examination. Direct testimony will not be allowed at the hearing unless the written direct testimony has been filed and served on all parties the same as any other exhibit, or unless the parties have stipulated that it may be accepted by the commission at the hearing and the commission or hearing officer, after good cause shown, allows it. A party who opposes the introduction of written testimony may file a written objection and/or motion to strike, in accordance with the schedule set by the commission or hearing officer for such responses. Upon proper filing of an objection to written testimony, the commission or hearing officer will make an appropriate ruling on the matter. The purpose of this rule is to allow for full and fair cross-examination at the evidentiary hearing. Any exhibit or written direct testimony which has not previously been exchanged in accordance with this rule will be excluded from admission into evidence at the evidentiary hearing. This shall not preclude the offering of evidence based upon a sale of the subject property which occurs after an exchange of exhibits takes place, or other exhibits and related testimony which were not available at a time such that they could have been exchanged on the exchange date.

2. (2) In appeals pertaining to the assessment of business personal property, the commission shall issue scheduling orders. Unless judicial economy or fairness dictates otherwise, a scheduling order for personal property appeals shall include but is not limited to the following procedure—

   1. (A) Initial Discovery Period. This time frame shall commence before and extend after the list and complete description of the subject property is provided and may be used to gather pertinent information which allows for full and complete preparation of a party’s case-in-chief. During this period, the complainant shall be required to provide—

      1. 1. Access to the subject personal prop-

erty. The complainant must provide reasonable access to the property. The parties are urged to agree to a simultaneous inventory by appraisers of both parties; however, if this proves to be impracticable, the appraiser for the respondent must be given a reasonable amount of time and adequate cooperation to thoroughly inspect and inventory the subject property.

1. 2. List of appealed property. The com-

plainant, by a date certain, shall provide a list and complete description of the personal property, and said description shall include but not be limited to the acquisition cost and the date of acquisition of each item of personal property. Such list shall be forwarded to the commission and the respondent;

1. (B) Simultaneous Exchange of Exhibits. The parties shall simultaneously exchange the original of all exhibits to be used in their case-in-chief and serve upon opposing counsel a copy of same. Complainant’s exhibits shall be marked with letters beginning with the letter A, with the appeal number. Respondent’s exhibits shall be marked with numbers beginning with the number 1, with the appeal number. Exhibits filed with and retained by the commission should be no larger than eight and one-half by eleven inches (8 1/2" × 11"), although for purposes of demonstration at the hearing, the parties may use larger copies of the submitted exhibits. Exhibits which consist of photographs shall be affixed to or copied on eight and one-half by eleven inch (8 1/2" × 11") paper, and each photograph shall be identified in a brief statement or phrase on the face of the exhibit. More than one (1) photograph may be placed on one (1) page, if space so permits to identify each photograph;
2. (C) Written Direct Testimony. Parties shall file with the commission the original of written direct testimony of each witness expected to be called for the party’s case-in-chief, and serve upon opposing counsel or party a copy of the same. Written direct testimony shall be in a question and answer form with each question numbered sequentially, typed on eight and one-half by eleven inch (8 1/2" × 11") paper. Written direct testimony must be as complete and accurate as if it were oral testimony; and
3. (D) Additional Discovery Period. In addition to the initial discovery period, the scheduling order shall provide for a second period of discovery after the exchange of exhibits. The additional discovery period shall be short and limited in scope to the workfiles, as defined by the Uniform Standards of Professional Appraisal Practice (USPAP) and to the deposition(s) of appraiser(s). Upon request of the opposing party and at the cost of the party providing the workfile, each party shall forward to the requesting party, within twenty (20) days of the request, a copy of the workfile related to the exchanged appraisal. The workfile provided shall contain the specific data required in the USPAP standard, not contain extraneous materials which would hinder an efficient examination of the materials, and shall be a hard copy or in a format agreed to by the opposing party.

1. (3) After compliance with the scheduling order as set out in section (2), an evidentiary hearing will be scheduled. The order scheduling the evidentiary hearing shall require all appraisers to have their workfile present and accessible at hearing.
2. (4) Sanctions. Upon finding that a party has not complied with a provision of a scheduling order, the commission shall exact sanctions, which may include exclusion of the offending party’s evidence or dismissal of the appeal.

AUTHORITY: section 138.430, RSMo 2000.* Original rule filed Dec. 13, 1983, effective March 12, 1984. Amended: Filed Nov. 4, Appeals From Local Boards of Equalization 1993, effective July 10, 1994. Rescinded and readopted: Filed Aug. 23, 1995, effective Jan. 30, 1996. Amended: Filed Dec. 29, 2005, effective Aug. 30, 2006. *Original authority: 138.430, RSMo 1939, amended 1945, 1947, 1978, 1983, 1989, 1999.