Rules of Practice and Procedure
Ashtabula County Board of Revision

The rules of practice and procedure before the Ashtabula County Board of Revision shall apply to all complaints filed by owners of commercial or income producing property. A copy of these same rules shall be included in each notice of hearing. 

  1. Financial Information. The owner must submit to the Board no later than the time of the hearing the  following information:

Income and expense for the tax year for which the complaint was filed along with the three previous years.

Rent rolls showing tenants and rentals rates as of January 1 of the tax year for which the complaint was filed. 

The Board may request additional information prior to the hearing. The owner will be given sufficient time to prepare 
such information.

  1. Verification of Finances.  Verification of Financial information requested by the Board shall  be verified as follows:

Income and expense information shall be in a statement(s) prepared by an independent accountant, including all
notes and other material included in such audited statement(s);
or,
The owner or manager of the property, who has personal knowledge of the operations of the property, shall appear
as a witness and be prepared to testify as to the accuracy and completeness of the financial information. 
  1. Failure to submit Requested Information.  Failure to submit the requested information may hinder the Board in rendering
     a fair and impartial decision.
  2. Requesting for a Narrative Appraisal.  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 provide sufficient time 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 result in dismissal of the 
    complaint.
  3. Hearsay Evidence.  The Board is not required to accept hearsay evidence, in the form of documents or oral testimony, concerning     
The terms and conditions of a sale or the motives of the parties to the sale;
The owner's opinion of the value of the property;
financial data;
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. 

  1. Appraisal Evidence and Opinions of Value.  Appraisal evidence and opinions of value will be accepted by the Board if the following three conditions are satisfied:
Appearance at the Board.  The person providing such appraisal or opinion shall appear before the Board of Revision to answer questions and submit to cross-examination of the other parties of the case.
Qualified Expert Appraiser.  The person offering such evidence or opinion, except where such person is the actual owner
of the property, must qualify as an expert appraiser. Qualifications as an expert appraiser will be based on satisfactory 
completion of courses of instruction in appraisal theory and practice, and actual full-time practice as an appraiser 
of such length of time as to indicate a professional expertise in appraisals. The person offering such evidence should 
be prepared to present his or her qualifications in writing to the Board.
Independent Expert.  No person who has an interest in the case, in the form of a contingent fee or other form of 
compensation directly or indirectly based upon the outcome of the case, shall be permitted to give appraisal 
evidence or opinion of value to the Board. All agents or other representatives presenting such evidence to the 
Board shall present a copy of their contract with the owner upon request of the Board at the time of the hearing.

The Board will determine the appraiser's qualifications and independence of any such witness before he or she is permitted to testify or to present appraisal evidence.

  1. Letter of Appraisals.  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 comparable sales, verified rent comparable, or cost data. An appraiser's unsupported opinion of value is of no benefit to the Board.
  2. Failure of Owner or Knowledgeable Person to Appear.  Failure of the owner or other person with actual and personal knowledge of the operations and financial aspects of of the property to appear in support of a complaint shall be cause for dismissal of the complaint.
  3. Continuances.  A continuance of the hearing will be granted upon request in writing based upon a showing of good cause 
    for the continuance.
                                                    
                                           
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