Generally, the judgment will be paid by the county treasurer out of tax money collected from
property taxes during the next fiscal year, unless there is enough money available in funds budgeted
for that purpose by the county to allow an immediate refund. Of course, if there are any taxes still
owed on the property, which is the subject of the appeal, the amount of the judgment may be credited
against the amount of outstanding taxes.
Here are some points to remember as you plan your presentation:
- Do your preparation. Make a list of key points you wish to make. Keep it with you for reference.
- Follow courtroom etiquette. Be on time. Dress neatly. Call the judge "Your Honor."
- Set the scene. The Tax Court judge has never seen your property. Tell the judge something about
your property right away so the judge will understand your arguments more fully. Where is the property
located? What buildings are on it? How are the buildings used? How much did you pay for it? How long
have you owned it? Have you made improvements? Are there natural features, like washes, streams or
timber, that affect the value or use of your property? How much would you sell it for? Describe the
issues that are in dispute in the case.
- Ask specific questions of witnesses. Whether you are questioning a witness you have brought or one
the county attorney or assessor has called, ask specific questions to gather information. Do not argue
- Keep your presentation brief and factual. If you have prepared well, you should know exactly what
evidence you want to present. Do it directly and factually.
- After you have presented your evidence and called your witnesses, it will be the counties turn to
present its evidence. Listen respectfully to the opposition. Do not interrupt. Make
notes on any points you would like to clarify further when you get a chance to question the county's
- Be prepared to sum up your case. After both sides have called their witnesses, you will get a
chance to sum up your case before the Court. This is your chance to pull your evidence together so
that the judge understands your views. Again, keep your statements brief and factual. A long speech
will not improve your case if the facts do not support your view.
The Tax Court does not make refunds. That is the responsibility of the county or state.
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