Assessment omissions cause appellate interference; ensure procedural safeguards so assessing officers can examine and rebut fresh evidence. Pilot review identified recurring assessment omissions and procedural lapses causing appellate interference; many additions reversed on appeal resulted from failures to present or record relevant material at assessment. The Board directed Commissioners to alert assessing officers to these pitfalls and instructed appellate authorities to afford assessing officers opportunity to examine and rebut fresh evidence produced at appeal.
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Provisions expressly mentioned in the judgment/order text.
Assessment omissions cause appellate interference; ensure procedural safeguards so assessing officers can examine and rebut fresh evidence.
Pilot review identified recurring assessment omissions and procedural lapses causing appellate interference; many additions reversed on appeal resulted from failures to present or record relevant material at assessment. The Board directed Commissioners to alert assessing officers to these pitfalls and instructed appellate authorities to afford assessing officers opportunity to examine and rebut fresh evidence produced at appeal.
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