You are invited to take a brief survey to help us improve the Auditor Office's online experience.
The following rules of practice and procedure before the Franklin County Board of Revision shall apply to all complaints filed by owners of commercial or income producing property.
The owner must submit to the Board no later than at the time of the complaint hearing, the following information:
All financial information referred to in Rule 1 shall be verified as follows:
The Board shall decide a complaint based on the evidence in the record, if the complainant fails to submit any information in accordance with Rules 1 and 2.
The Board may request, either before or at the time of the hearing, that a narrative appraisal be submitted to the Board. The Board shall give the owner sufficient time in which to have the appraisal prepared and shall hold the complaint pending during such time. Failure to submit an appraisal after a request by the Board shall cause the Board to decide the case based on the evidence in the record.
The Board will not accept hearsay evidence, in the form of documents or oral testimony, concerning (A) the terms and conditions of a sale or the motives of the parties to the sale; (B) the owner's opinion of the value of the property; (C) financial data; or (D) the conditions or operations of the property. Hearsay evidence is a statement by one person as to what another person said or thinks. A person with actual and personal knowledge of these matters must be present to testify before the Board.
Appraisal evidence and opinions of value, either written or oral, of tax representatives, attorneys, or other agents, shall not be accepted by the Board, unless both Paragraphs (a) and (b) of this Rule are satisfied:
The Board will not accept letter appraisals or tentative opinions of value from an appraiser without sufficient supporting market data in the form of verified comparables sales, verified rent comparables, or cost data. An appraiser's unsupported opinion of value is of no benefit to the Board.
All parties will be permitted, under the Board's supervision, to cross-examine witnesses of other parties.
Failure of the owner or other persons with actual and personal knowledge of the operations and financial aspects of the property to appear in support of a complaint shall cause the Board to decide the case based upon the evidence in the record.
A continuance of the hearing will be granted upon request in writing based upon showing good cause for the continuance.