Hearing Procedures  >> Opening of Hearing/Introduction

Hearing Procedures: Opening of Hearing/Introduction of Case

Depending upon which county BOR you are before, the County Auditor or BOR Administrator will open the hearing by reading the following introductory information into the record:  (a) the BOR case number; (b) whether the case involves an original complaint only or both an original complaint and a countercomplaint; (c) the name of the owner of the subject parcel(s); (d) the name of the complainant if other than the owner; (e) the parcel number(s) of the subject property or properties; and (f) the address of the subject parcel(s).  A sample transcript of a hearing introduction wherein an original complaint only was filed can be located here as Sample 1.  A transcript of a typical hearing introduction wherein a countercomplaint was also filed can be located here as Sample 2.