"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.​