42-16161. Filings and hearings


A. If the state board maintains an electronic filing system, a party may transmit
required information to the board in a format that is compatible with the board's filing
system. The board's transmitted receipt is evidence that the board acknowledges that the
petitions were filed for purposes of this article.


B. A person whose petition under article 2 of this chapter was denied in whole or
in part and who appeals to the state board shall file with the state board:


1. A copy of the notice of the assessor's original valuation and legal
classification.


2. A copy of the written basis of the assessor's subsequent decision on the
petition.


C. Each hearing shall be held in the county in which the property is located. With
the permission of all parties, the state board may conduct telephonic hearings when
appropriate.


D. The hearing officer, board member or panel shall act on the petition, shall hear
testimony presented in person at the hearing and may subpoena witnesses to testify
regarding the petition. Unless all parties agree otherwise, each party shall submit
evidence in person.


E. The decision shall be based on evidence presented by the parties attending the
hearing.