Section 792.10237. Valuation disclosure; witness list.

(1) For purposes of this rule and R 792.10255, “valuation disclosure” means documentary or other tangible evidence in a property tax contested case that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusions and data, valuation methodology, analysis, or reasoning.

(2)    A party’s valuation disclosure in a property tax contested case shall be filed with the tribunal and exchanged with the opposing party as provided by the tribunal. However, a party may, if the party has reason to believe that the opposing party may not exchange a valuation disclosure as provided by the tribunal, submit a valuation disclosure to the tribunal together with a motion and appropriate filing fee requesting the tribunal’s leave to withhold the valuation disclosure until the opposing party exchanges a valuation disclosure with that party.

(3)   A party shall submit to the tribunal and the other party or parties a prehearing statement, as required by R 792.10247. The prehearing statement shall provide the other party or parties and the tribunal with the name and address of any person who may testify and with a general summary of the subject area of the testimony. A person who is not disclosed as a witness shall not be permitted to give testimony, unless, for good cause shown, the tribunal permits the testimony to be taken.

History: 2013 AACS; 2015 MR 1, Eff. Jan. 15, 2015.