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R 792.10237 Valuation disclosure; witness list.
(1) For purposes of this rule and R 792.10253, "valuation disclosure" means
documentary or other tangible evidence in a property tax proceeding that a party relies
upon in support of the party's contention as to the true cash value of the subject property
or any portion thereof and contains the party's value conclusions and data, valuation
methodology, analysis, or reasoning.
(2) A party's valuation disclosure in a property tax proceeding shall be filed with the
tribunal and exchanged with the opposing party as provided by the tribunal. However, a
party may, if the party has reason to believe that the opposing party may not exchange a
valuation disclosure as provided by the tribunal, submit a valuation disclosure to the
tribunal together with a motion and appropriate filing fee requesting the tribunal's leave
to withhold the valuation disclosure until the opposing party exchanges a valuation
disclosure with that party.
(3) A party shall submit to the tribunal and the other party or parties a prehearing
statement, as required by R 792.10247. The prehearing statement shall provide the other
party or parties and the tribunal with the name and address of any person who may testify
and with a general summary of the subject area of the testimony. A person who is not
disclosed as a witness shall not be permitted to give testimony, unless, for good cause
shown, the tribunal permits the testimony to be taken.