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Information Sheet - 14
January 2006


The Board may require the parties to complete written statements of issues, evidence and analysis.

The purpose of a Statement of Issues, Evidence and Analysis (Statement) is to give the other party and the Board a clear sense of the issues and why a party takes a particular view of any issue, and the requested disposition of the appeal. If actual value or any component of actual value is an issue in the appeal, the parties are not required or expected to produce appraisal reports at this stage of the proceeding.

The Statement must specify what the party is seeking in the appeal including a without prejudice recommendation for the amendment or confirmation of the roll. The purpose of the recommendation is not to provide an opinion of market value but to request a particular disposition the appeal. The recommendation is without prejudice in that as the appeal proceeds the parties may change their recommendations. The opinion of value eventually provided in an appraisal report produced for hearing may be different than the recommendation for the resolution of the appeal.

The summary of evidence may be in brief descriptive form and, other than as outlined below, need not contain copies of actual evidentiary documents.

With the Statement that is delivered to the other parties, copies must be included of any documents relating to the property that are relevant to the appeal issues. These documents do not have to be included if they have already been produced to the other party, if they originated with the other party, or if they are not in the party's possession or control. The Board only requires the Statements (i.e. does not require copies of any documents at this stage of the appeal).

In certain cases it may be appropriate the Board to treat the Statements as written submissions and make a decision on the appeal based on these statements.