Authority of BOR  >> Statutory Powers

Authority of BOR: Statutory Powers of the Boards of Revision

Hearings on the record are the procedural vehicle through which complaints against valuation are heard and decided by the BOR, and those hearings follow a traditional hearing format.  According to the Supreme Court, “[a]t a board of revision hearing, the parties may be given an opportunity to present evidence in the form of documents and testimony, question and cross-examine witnesses, and make legal arguments in support of their positions…[p]ersons testifying before the board of revision must do so under oath, as in any court of law…[i]f unusual legal issues are raised, the board may request briefs or memoranda on those issues.”

If a person notified to appear before the BOR refuses or neglects to appear at the time required or refuses to be sworn or to answer any question put to him by the board after appearing, the chairman of the board shall make a complaint thereof, in writing, to the probate judge of the county who may take appropriate action.  In addition, although it does not have the authority to issue and seek enforcement of subpoenas duces tecum, a BOR may request that a property owner produce documents at the hearing.  If the owner fails to do so and fails to meet its burden, the BOR can affirm the auditor’s valuation.