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Identification of Exhibits

The parties are directed to have all exhibits labeled for identification prior to the hearing so that the proceedings will not be delayed or interrupted.  

Identification should involve reference to the party offering the document and each document should be separately and consecutively numbered in a manner that will allow clear and precise reference to your evidence during these and all subsequent proceedings.  (E.g., Petitioner’s Exhibit 1, Petitioner’s Exhibit 2; Respondent’s Exhibit 1, etc.)  Please label the documents in the lower right-hand corner.

At the hearing, exhibits do not need to be introduced in the order they are numbered.  These requirements are meant to assist all participants in the hearing and should result in a more orderly and efficient presentation.

You must provide one complete set of exhibits to the administrative law judge at the hearing.  You must also provide a complete set of exhibits to the opposing party.  Additionally, a coversheet listing each exhibit is requested.  The coversheet should include the party’s name, date of the hearing, and reference each exhibit by number and title or description.  

A blank copy of the coversheet can be found on the Indiana Board of Tax Review’s website at: under the Forms tab as Sample Exhibit Coversheet.

Below is an example of a how an exhibit coversheet might be completed.  

- E X A M P L E -


Party Name:     John Taxpayer                  ______
Petition Number:     00-000-00-0-0-00000            
Hearing Date:     5/5/05                          

Exhibit Number

Title or Description of Document


Appraisal of subject property prepared by “Appraisals ‘R Us”


Form 131 Petition 


Brief discussing wall height 


Affidavit of Joe Smith 


Market data on comparable property A 


Market data on comparable property B


PTABOA Findings