File Exhibits for a Hearing

General Exhibit Information

• The BAA operates independently of county governments. As a result, the BAA does not have any of the documentation a taxpayer filed with a county, until a party provides it directly to the BAA as part of the exhibit filing and exchange process.
• Direct exhibits are due 4 weeks before hearing. Reply (rebuttal) exhibits are due 3 weeks before hearing.
• A witness list should also be filed in the case management system, 4 weeks before the hearing.
• Identify exhibits with numbers if you are the petitioner, letters if you are the respondent. Paginate each exhibit.
• Upload each exhibit as a separate PDF file (up to 250MB), separately named, to the case management system.
• If your proposed exhibits exceed 100 pages, in addition to uploading them to the case management system, mail two paper copies to the BAA. Mail your copies of exhibits on the filing deadline to ensure staff has ample time to mail them to Board members. Hand delivery can be scheduled ahead of time by calling or emailing; staff is working a hybrid schedule.

Exhibits Q & A

• What are “Rule 11 documents”?
  Board Rule 11 governs the exchange of exhibits, including documentary evidence, before hearing. These documents are therefore sometimes referred to as “Rule 11 documents.” There are two categories of Rule 11 documents. The initial Rule 11 documents are due to the BAA and to the opposing party 28 days before the hearing. The rebuttal Rule 11 documents are due to the BAA and to the opposing party 21 days before the hearing. These documents are automatically sent to both the BAA and the opposing party when they are uploaded to the case management system.
• What is rebuttal?
  Rebuttal is the reply documentation that is responsive to the opposing party’s initial Rule 11 evidence. Rebuttal must be filed 21 calendar days before hearing.
• How do I get documents before the Board? 
  Any documents (including photographs or appraisals) that a party wishes the BAA to consider in reaching its decision must be provided to the BAA and to the opposing party 28 days before the hearing (for documents supporting your argument), and 21 days before the hearing (for documents rebutting the other side’s argument), per Board Rule 11. Then, at hearing, parties will ask the BAA to accept any documents they have offered as exhibits.
• Does the BAA already have the documents from the county-level appeals? 
  No, the BAA will only have the documents the parties submit as part of their document exchange before hearing. The county does not automatically send all documents from county-level hearings to the BAA. Unless a party submits it as part of the Rule 11 exhibit exchange, the BAA does not receive any information or documents from previous levels of appeal. A taxpayer must provide all documents they wish to use at hearing as part of the Rule 11 exchange, even if previously submitted to the county assessor, county board of equalization, board of county commissioners, or the Property Tax Administrator. Because the hearing before the BAA is a de novo (brand new) hearing, either party may provide new and different documentation for the BAA hearing than the information that was used at previous hearings.
• Are documents attached to a petition required to be resubmitted as Rule 11 documents? 
  Yes. Documents submitted with a petition are not automatically considered by the BAA in reaching its decision on an appeal. They must be provided to the opposing party and the BAA, under the Board’s Rule 11 exchange rules. They must also be offered into evidence at hearing.
• How do I label exhibits? 
  Each document is a separate exhibit, and should be identified with a number or letter. Petitioners (e.g. taxpayers) should use numbers, respondents (e.g. counties) should use letters. Each exhibit should be paginated. Labeling the documents you intend to offer as evidence allows the Board members and all parties at the hearing to quickly and easily locate information in your exhibit.
• How do I submit exhibits?
  Users can conveniently file exhibits within their BAA case management system user account.  For help with uploading your exhibits please see the linked User Guide for Rule 11 Submission.
• Can I send the BAA my exhibits using Dropbox, another file transfer site, or a ZIP file?
  No, due to IT security protocols the BAA does not accept Dropbox, File Transfer Sites, Download Links, or ZIP files for submission of any documents.
• When do I submit exhibits? 
  The due date for delivery of proposed direct exhibits and witness lists is 28 calendar days before the hearing. The due date for delivery of proposed reply (rebuttal) exhibits and witness lists is 21 calendar days before hearing.
• What happens if my initial filing, Rule 11, or rebuttal Rule 11 deadline falls on a weekend or holiday?
  If a due date falls on a State Holiday, the due date is extended to the following working day. The State Holidays Calendar may be found on the Secretary of State’s website.
• Can my Rule 11 deadline be extended? 
  The BAA will not accept any documents not submitted by the due date except as the interests of justice and fairness dictate in the BAA’s discretion.
• Can a taxpayer offer an appraisal report prepared as part of loan financing for the subject property as an exhibit?
  The BAA will consider the admissibility of each document offered at hearing. The BAA is unlikely to admit information from an appraisal report unless the authoring appraiser is available at a hearing to be questioned about the report.
• Do I need to submit paper copies of my exhibits for hearing? 
  If your exhibits exceed 100 pages, you must mail two paper copies of them to the BAA, in addition to filing them in the case management system. Paper copies may also be required in other very limited circumstances, such as if oversized exhibits cannot be scanned. Mail your copies of exhibits by the Rule 11 filing deadline to ensure staff has ample time to mail them to Board members. Hand delivery can be scheduled ahead of time by calling or emailing; staff is working a hybrid schedule.

How to File Exhibits

1. Log into the BAA Case Management system.
   1. Navigate to the “Cases” window for the appropriate case.
2. Click on the “File Other Case Document” button. This will open a new window titled “Document Information.”
   1. Tip: Exhibits must be pdf files. Please be advised that each file should be less than 250 MB.
      
3. From this new window, click on the “Document Type” dropdown menu.
4. Select RULE 11 (PETITIONER) or RULE 11 (RESPONDENT) from this dropdown menu.
   
5. In the Short Description field, enter the Exhibit Designation, (eg. Exhibit 1, Rebuttal Exhibit 2, Exhibit A, Rebuttal Exhibit B). Click Submit.
   1. Upload the List of Witnesses and Exhibits separately.
   2. Use numbers for Petitioner’s Exhibits.
   3. Use letters for Respondent’s Exhibits.
   4. Paginate your Exhibits.
   5. Include “Rebuttal” for rebuttal exhibits.
      
      
6. After you’ve clicked the “Submit” button, click “Choose File”.
   
7. Navigate to the folder location where your document is loaded. Once your document is selected, Click Open.
   
8. Click the “Import” button.
   
9. Click the “OK” button.
   1. The document has been uploaded to the case management system. Parties will receive a system-generated email advising them that a document has been filed in this case.
      
10. Congratulations, your Rule 11 document has been filed!
    1. Tip: The newly filed document will be listed in the “All Case Documents” section of the BAA Case Management System dashboard.