42-16106. Hearing

A. The county board 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.

B. The petitioner shall pay the cost of producing the petitioner's witnesses at the hearing.

C. The assessor or the assessor's designated representative shall:

1. Attend all meetings and hearings of the county board.

2. Supply the board with all information that the assessor possesses.

42-16106. Hearing

A. The county board 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.

B. The petitioner shall pay the cost of producing the petitioner's witnesses at the hearing.

C. The assessor or the assessor's designated representative shall:

1. Attend all meetings and hearings of the county board.

2. Supply the board with all information that the assessor possesses.