|
Hearing: A quasi judicial tribunal held for the purposes of deciding the fair market value of, or legal issues affecting an appealed property. This is the setting where the appellant, or petitioner (tax payer or agent), and the respondent (the Assessor) present evidence and arguments of your property's market value to the decision maker (this can be a hearing officer acting in behalf of the County Council, or before the County Council). After all evidence and arguments have been presented, the decision maker will close the hearing, review all evidence presented, and all arguments heard, and write a recommendation of market value. This recommendation is then reviewed by an officer of Tax Administration, forwarded to the Auditor's Office, to be place on an agenda for formal approval by the Board of Equalization.
Hearing Officer: The person presiding at the hearing. An unbiased third person or persons acting in behalf of the County Council who are the Board of Equalization. This official reviews all evidence of an appeal record, takes testimony from the appellant/petitioner and respondent, and provides a written recommendation of the appealed property's fair market value. The recommendation is based solely on the evidence and testimony of record, and once completed, the findings are reported to the Board of Equalization.
|
