Oral Hearing Suggestions
En Banc Oral Hearing PTAB
Stipulation
Attorney Hearings
The procedures for handling attorney hearings for the
current 2003 session have changed. In an effort to make
hearing days run more smoothly, we have devised two
separate procedures for firms, depending on the caseload
and need for oral argument.
There will now be two days scheduled for hearing and
sorting all attorney filings.
The first or pre-hearing day will be the date that
appears on your hearing notice. At that time, you will
be required to present all of your documents for each
scheduled case. You will then be asked to determine
which cases, if any, require oral argument. Those that
do not require hearing will be submitted and later reviewed
by the Board.
Attorneys requiring no more than two oral hearings
will be immediately heard on the pre-hearing day. Those
with larger caseloads requiring oral hearing will typically
be scheduled for the next day at a given time to appear
before the Board.
Prior files and PTAB cases will be pulled before these
hearings, to make the process much more efficient than
previous sessions and eliminate much of your waiting.
Oral
Hearing Suggestions
Any requests for joint oral hearings should be directed
to the three chiefs of
staff with reasons for the request included. Copies
of letters requesting joint oral hearings should not
be sent to the client until the Board has granted the
request.
Suggested types of cases that should request oral hearings:
1. The case presents difficult or unique facts or
the issues or the argument is unusually complex.
2. There is an alleged error which requires a detailed
analysis of the Assessor’s Property Record Card.
3. The crucial issue is a point of law.
4. Counsel is seeking a reversal or modification of
a prior Board decision involving this same property.
5. New evidence differs from information previously
submitted to the Board for the same property or the
factual situation has recently changed.
6. A new attorney is now representing the property
with a different legal theory and / or evidence –
provided that he or she has reviewed, and is prepared
to respond to, all prior presentations.
7. An Assessor’s Recommendation has been sought
or is anticipated.
8. The factual or legal basis of the appeal is different
from that advanced in the appeal before the Assessor.
En
Banc Oral Hearing
In rare situations with especially unique circumstances,
complex facts, multiple witnesses, elaborate graphics
or presentations of very technical, complex or policy
related issues, you may request that the Board hold
an En Banc oral
hearing. We will grant this request if time permits
and with prior notice and
approval from the Board.
DO NOT request oral hearings for the following:
• Routine matters
• Entry of decisions in conformity with prior
decisions of,
or stipulations before, the Property Tax Appeal Board
• Restating what has been argued in the brief
or presented in the appraisal
• Cases involving only income and expense analysis
PTAB
Stipulation
Decisions in all cases – current and past triennials
• File preparation – prior PTAB cases
• First page should be stipulation/decision
• Brief should state what previous appraised
value was (and settlement value) and current new appraised
value with copies of transmittal letter and summary/recapitulation
sheet from older appraisal
• “PTAB Pending”= current N/C unless
settlement offer is made in current file and is accepted
(preferably at joint oral hearing)
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