Public sessions; persons may appear by attorney or file statements.
1. All sessions shall be public and any person is entitled to appear in person or by his agent or attorney. Evidence may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the State Board of Equalization a written statement containing his claim and any evidence thereon with respect to the valuation of his property or the property of others.
2. Nothing contained in this section relieves such claimant or any board, commission or officer from complying with all the requirements of law relative to the manner and form of appealing from the action of county boards of equalization, and submitting such proof as may be required by the State Board of Equalization.
Last modified: February 27, 2006