"Ex parte" communication involving an appeal is prohibited. This means
that members of the P.T.A.A.B., or the Tax Court, should not discuss a
case, with one of the parties when the other is not present.
Whenever, a P.T.A.A.B. requests additional information from the
assessor, to be provided after the hearing, the response must be submitted
to the Board in writing. The Board, through their clerk, will send a copy
of the response, along with a letter to the Appellant, explaining how they
can exercise their rights for rebuttal and cross-examination. In these
cases, the assessor is not to correspond directly with the Appellant.
This procedure is in no way intended to prohibit the
assessor from communicating with the Appellant in order
to obtain necessary data for the review, or to explore areas
of agreement that could lead to a settlement.