DOCUMENT

RFP - Attorney Special Magistrate 2005

  • YEAR CREATED: 2005
  • ENTITY TYPE: County
  • TYPE OF DOCUMENT: RFP - Request for Proposals
The document provides information about the process and guidelines for property assessment appeals. It states that if a taxpayer believes their property assessment exceeds fair market value, they have the burden of proving it by a preponderance of evidence. If they cannot overcome the initial presumption of correctness by the property attorney, they must then prove the assessment is excessive by clear and convincing evidence. The document also mentions that the taxpayer does not have to prove that the assessment is "not supported by any reasonable hypothesis of a legal assessment" in cases involving valuation. Furthermore, the document explains that if the property attorney's assessed value is found to be erroneous, the Value Adjustment Board (VAB) can establish the assessment if there is competent, substantial evidence in the record. If not, the VAB must remand the case to the property attorney for a redetermination of value. The Clerk of the Board is responsible for maintaining a verbatim record of all proceedings and preserving documentary evidence for at least four years. The document also outlines certain rules and requirements for the presentation of evidence and testimony. It states that the Board and special magistrates should insist on incorporating all documentary evidence into the Board's files and should not consider any evidence that a party refuses to relinquish possession of. It also mentions that no petitioner may present evidence that was requested by the property attorney in writing and denied to them. Only evidence presented during the petitioner's hearing or with reasonable notice can be considered. Additionally, the document emphasizes the need for specific and detailed findings of fact in every decision or recommendation made by the Board or special magistrate. It explains the distinction between ultimate findings, basic and underlying findings, and reasons for the decision. The document also states that all decisions must include the nature of the change made and indicate the just, taxable, and exempt value before and after the change. Furthermore, it mentions that the special magistrate should provide a written recommendation within five days of the hearing, which is presented to the Board for approval. All final decisions by the Board must be issued within twenty calendar days and the clerk must notify the taxpayer, property attorney, and Department of Revenue of the decision. If no decision is rendered, the reason must be recorded and maintained along with the verbatim record.
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