Appeals to the Tax Court are heard de novo and are conducted in a manner similar to a trial court sitting without a jury. TG13-523. In the de novo hearing each party has the right to introduce testimony, offer exhibits, and cross-examine adverse or hostile witnesses.
The Court is not bound by the technical rules of evidence, but the testimony of witnesses must be responsive to questions asked and must be relevant to the issues of the case. TG13-524, MTC11A. Hearsay evidence may sometimes be admissible, especially if it is credible and of high probative value. The Court must observe basic rules of fairness; thus evidence is generally not allowed if it would result in unfair surprise or prejudice.
The Court may rule on a question of law submitted by a party or rule on a modified question. TG13-525. It may make findings of fact, and may reassess or reclassify, abate, modify, or change any valuation, assessment, classification, tax, or final order appealed to the Court. TG13-528(a).
The Petitioner carries the burden of proof; this means that to be entitled to relief, the Petitioner must offer affirmative, convincing evidence in support of his or her case or demonstrate an error apparent on the face of the proceeding that is being appealed. If such evidence is lacking, the determination appealed from will be affirmed. TG13-528(b).
The Court does not provide for the services of a court reporter, but does record its proceedings on a tape recorder. For a fee, either party may request a transcript of the proceedings. TG13-527(a).
If either party is appearing pro se (without an attorney), that party is first administered an oath. After any preliminary issues are considered, each side may offer an opening statement. Witnesses are sworn before giving testimony, and the opposing side has the right to cross-examine. Documents may be offered into evidence, but the opposing side has the right to object. After each side has presented its case, closing arguments are permitted. MTC11A.
The Court may take a brief recess and then announce its decision from the bench, or it may "take the case under advisement" and issue a written decision at a later date. In all cases, a written order is issued, filed with the clerk, and mailed to each party. TG13-529.
For good cause, the Court may rehear or reconsider a case upon the motion of any party, before an appeal to a circuit court has been taken. Once the decision has been appealed, the Tax Court no longer has jurisdiction.
