(1)
Introduction. This rule explains the access to valuation and other
documentary information provided to both parties prior to the hearing on a
petition so that time-consuming and costly discovery procedures are
unnecessary.
(2)
Valuation
information provided by assessor. Requests by a taxpayer for valuation
information from the assessor may be made on the petition form filed with the
board, or may be made at any reasonable time prior to the hearing. Upon request
by the taxpayer, the assessor must make available to the taxpayer the
comparable sales used in establishing the taxpayer's property valuation. If
valuation criteria other than comparable sales were used, the assessor must
provide the taxpayer with the information.
All valuation information, including comparable sales, must
be provided to the taxpayer and the board within sixty calendar days of the
request but at least twenty-one business days, excluding legal holidays, prior
to the taxpayer's appearance before the board of equalization. The valuation
information provided by the assessor to the taxpayer must not be subsequently
changed by the assessor unless the new evidence supports the assessor's
valuation. If the assessor has found new evidence, he or she must provide the
additional evidence to the taxpayer and the board at least twenty-one business
days, excluding legal holidays, prior to the board hearing.
The postmark date is used to determine whether the
information is timely provided.
(3)
Valuation information provided by
taxpayer. A taxpayer who lists comparable sales on the petition, or who
provides the board and the assessor with comparable sales or valuation evidence
after filing the petition, must not subsequently change the evidence unless the
new evidence supports the taxpayer's valuation. If the taxpayer has found new
evidence, he or she must provide the additional evidence by mailing or
submitting it to the assessor and the board at least twenty-one business days,
excluding legal holidays, prior to the board hearing. The postmark date is used
to determine whether the information is timely provided.
(4)
Failure to comply. If either
the assessor or taxpayer does not comply with the requirements of this rule,
the board may take any of the following actions:
(a) If there is no objection by either party,
consider the new evidence provided by either party and proceed with the
hearing;
(b) If there is an
objection by either party to the failure of the other party to comply with the
requirements of this rule, the board may:
(i)
Refuse to consider evidence that was not timely submitted;
(ii) Postpone the hearing for a definitive
time period designated by the board, to provide the parties an opportunity to
review all evidence; or
(iii)
Proceed with the hearing but allow the parties to submit new evidence to the
board and to the other party after the hearing is concluded. The new evidence
must be submitted within a definitive time period designated by the board, and
must be provided to each party with an adequate opportunity to rebut or comment
on the new evidence prior to the board's decision.