What is Findings of Fact
The Assessment Appeals Board’s written Findings of Fact is a legal document prepared by the Board that summarizes the grounds for appeal raised in your application, sets forth the Board’s evaluation of those issues and of the parties’ arguments, and shows the basis for the Board’s decision on your appeal. Findings of Fact also include the method or methods of valuation used by the Board in determining the full market value of the property or its components.
If an applicant or the assessor desire written Findings of Fact, the request must be made in writing and submitted to the clerk before commencement of the hearing, or requested orally on the record prior to the commencement of the hearing.
The fee for preparing Findings of Fact is $215 per hour, with a maximum of 30 billable hours. A deposit equal to one hour must be made prior to the conclusion of the hearing. The requesting party will be billed for any additional time spent (up to 30 hours) over the initial one-hour paid deposit. Additional charges to the requesting party must be paid in full prior to transmittal of the Board’s Findings.
Findings of Fact are not available for cases that are heard before a Hearing Officer.