Prepare a simple but well-organized presentation. Generally, the party filing the protest has the burden of providing proof or evidence. Because time is short, plan to stress key facts and figures. It is a good idea to write the key facts and figures down in logical order and make at least 5 copies. If your protest is well supported by factual data, your chances for success are greater since the board can quickly and easily understand your arguments.
Most hearings deal with the market value of property.
Under this definition, a foreclosure or distress sale usually doesn't represent market value. The value of a business inventory is defined by law as the price for which the inventory would sell as a unit to a person who would continue the business. The strongest evidence you can bring is physical evidence. If you bought or sold the property close to the notice date, the closing documents will be best, especially if you can bring a certified copy of your closing statement. Appraisals and sales contracts are also useful.