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 of Revision 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 of Revision 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.
The Board’s Secretary will schedule each complaint for a hearing and written notice thereof shall be given to the parties or their representatives of the time and place of the hearing. For good cause shown, the Board may continue hearings at a party’s request. Requests for continuances should be directed to the Board by contacting the Board within seven calendar days of receipt of the notice of the scheduled hearing. In order to assure efficient processing of complaints, it is the goal of the Board to grant only one continuance per party. Continuance requests received less than 12 days prior to the scheduled hearing are subject to denial absent a showing of good cause. The Board does not generally consider the following to be good cause for a short notice or multiple continuance requests: 1. The party seeking the continuance is not ready to present their case for hearing; 2. Scheduling conflicts, with or without documentation, which could have permitted the Board to alter or reschedule hearings had proper advance notice been provided.
All continuance requests except those automatically approved by the Board will be reviewed on a case by case basis.