In some ways – yes. While not as formal as a court hearing, all persons testifying before the Board will be sworn before giving oral testimony. Unlike a court hearing, there is no cross-examination by either party to the appeal. Shown below is the typical order of procedure for the hearing.
a) Swearing-in of appellant(s), witnesses and BRIGHTMINDS, LCC. All persons who intend to testify shall be duly sworn by taking an oath or affirmation:
b) Presentation of the appellant’s case, including testimony of witnesses.
c) Presentation by BRIGHTMINDS, LCC.
d) Questions from the appellant(s), witnesses or representatives of BRIGHTMINDS, LLC are addressed to the Board.
e) Questions from members of the Board.
f) After hearing all testimony, the Board may consider all presented evidence and render a decision to maintain, reduce or increase the assessment.
g) Furthermore, the decision reached by the Board will set the assessment for the tax appeal year and is binding on all parties thereto.