Every Assessor must be familiar with this suggested format for the presentation of cases before the Maryland Tax Court Examiner:

1. State your full name, position, and time of service with the State Department of Assessments and Taxation.

   Example: "My name is John Doe. I am an Assessor III and I have been an Assessor with the Supervisor of Assessments for Prince George's County for five years."

2. Present the file containing the appraisal report, the Rule 7 Compliance Letter and for residential property, the AP-2 form.

   Example: "I would like to introduce into evidence my file containing the AP-2 form and the details of my assessment of the subject property."

3. Briefly state how the property was valued and the final value conclusion.

   a. If the Assessor's Cost Manual was used, state that it was, and say that this is a method of assessment for residential properties. Also describe all allowances made for special problems on the homeowner's property. Finally, state that the value (i.e., replacement cost less depreciation) arrived at was X dollars.

   b. Describe the method used to assess the land.

   c. Describe any comparable sales used to support the assessment, identifying the properties by owner and location.

   d. Respond to any complaints about specific problems made by the homeowner. For instance, if he complains about poor drainage on the lot, state that you have inspected the lot and recognized the drainage problem and allowed an X percent deduction on the land which, in your opinion, is sufficient to account for the problem.

   e. Point out all special allowances you have made and any additional adjustments made by the Property Tax Assessment Appeals Board. If applicable, state that these adjustments sufficiently account for problems which the homeowner contends diminish the value of the property.

   f. In all cases where you have physically inspected or observed the property, clearly state that you have.

   g. Conclude with your opinion as to the value of the property.

   Example: "In my opinion, based upon the analysis presented in the appraisal report, the value of the subject property as of __________________ was ____________________."

In most cases, the above presentation should take only a few minutes. If the presentation is made in this form, the record will be properly established in the event the appeal is carried to the courts of law. Please refer to the memorandum dated April 22, 1981 from this office regarding compliance with the Maryland Tax Court Rule 7 and the suggested appraisal report.

The assessor may use the attached form for presentation of cases to the Maryland Tax Court.

Attachment 1 for internal use only.

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