Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0071.005 Evidence. Generally, the appraiser who prepared the appraisal need not be present at the hearing if, in the opinion of the appeals board, the appraisal itself includes information that adequately supports the value determination. Any relevant evidence is admissible at an appeals board hearing. However, the appeals board has discretion to exclude any evidence that is unreliable. A one-page statement of value that does not include a description of the property, evidence of adjustment, or any analysis or supporting data is unreliable as evidence of value because it lacks any foundational factual or analytic support for its value conclusions. C 4/1/2005.