What are the requirements for the submission of evidence?
TTR 320(3) of the Tribunal's Rules of Practice and Procedure requires that:
A copy of a valuation disclosure or other written evidence to be offered in support of a party's contentions shall be filed with the tribunal and served upon the opposing party or parties not less than 21 days before the date of the scheduled hearing unless otherwise ordered by the tribunal.
The purpose of this rule is to avoid surprise and to provide both parties an opportunity to review and prepare a response to the other party's evidence before the hearing. Sometimes, the Tribunal may accept evidence that was not timely submitted to the opposing party if the Tribunal concludes that the late submission of the evidence does not harm (prejudice) the other party's ability to respond. The judge will make these determinations on a case-by-case basis.