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How to Label Exhibits

Labeling the documents you intend to offer as evidence – your exhibits - will allow the Board members and all parties at hearing to quickly and easily find the information in your exhibits. 

  • Each document should be separately saved and provided to the BAA and other parties as a file with a unique identification name. For example: “Petitioner’s Exhibit 1 – Photos of Roof Damage,” “Petitioner’s Exhibit 2 – List of Comparable Sales.”
  • Label any document you intend to offer as evidence at hearing in the bottom right hand corner of each document. Petitioners (taxpayers) should label their documents with numbers. Respondents (Counties) should label their documents with letters.
  • Each exhibit should be sequentially paginated. 

Two side-by-side examples demonstrate how to label exhibits in documents. The left example shows the word Example with a small circle labeled 1 for the page number and an oval labeled EXHIBIT 1, indicating to label the first page of an exhibit with its number or letter. The right example shows a second Example page with a circle labeled 2 and the same oval labeled EXHIBIT 1, demonstrating that every page should be labeled with sequential page numbers and the exhibit identifier.

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