32(1)The practice and procedure of the Board for appeals commenced under this Act shall be established by regulation.

32(2)The Board may allow evidence to be given by affidavit, documents, written statements or reports.

32(3)Unless the Board considers it necessary, a witness does not need to be sworn before giving evidence.

32(4)At the hearing of an appeal, the Director shall file with the Board a copy of the real property assessment notice, the request for review of assessment and the Review Register pertaining to the real property in respect of which the appeal is taken and when so filed are proof that the information contained therein pertains to the real property in respect of which the appeal is taken.

32(6)At the hearing of an appeal or at any time prior thereto, the Board may require the party appealing to file with the Board any document, written statement or report which the party appealing intends to rely on in support of the appeal.

32(7)Where the party appealing does not appear at the time and place set for the hearing of an appeal, the Board shall dismiss the appeal.

32(8)Where the party appealing, having been required to provide information under sections 8 and 9, fails to provide such information, the Board may refuse to hear the appeal.

32(1)The practice and procedure of the Board for appeals commenced under this Act shall be established by regulation.

32(2)The Board may allow evidence to be given by affidavit, documents, written statements or reports.

32(3)Unless the Board considers it necessary, a witness does not need to be sworn before giving evidence.

32(4)At the hearing of an appeal, the Director shall file with the Board a copy of the assessment and tax notice, the request for review of assessment and the Review Register pertaining to the real property in respect of which the appeal is taken and when so filed are proof that the information contained therein pertains to the real property in respect of which the appeal is taken.

32(6)At the hearing of an appeal or at any time prior thereto, the Board may require the party appealing to file with the Board any document, written statement or report which the party appealing intends to rely on in support of the appeal.

32(7)Where the party appealing does not appear at the time and place set for the hearing of an appeal, the Board shall dismiss the appeal.

32(8)Where the party appealing, having been required to provide information under sections 8 and 9, fails to provide such information, the Board may refuse to hear the appeal.

32(1)The practice and procedure of the Board for appeals commenced under this Act shall be established by regulation.

32(2)The Board may allow evidence to be given by affidavit, documents, written statements or reports.

32(3)Unless the Board considers it necessary, a witness does not need to be sworn before giving evidence.

32(4)At the hearing of an appeal, the Director shall file with the Board a copy of the assessment and tax notice, the request for review of assessment and the Review Register pertaining to the real property in respect of which the appeal is taken and when so filed are proof that the information contained therein pertains to the real property in respect of which the appeal is taken.

32(6)At the hearing of an appeal or at any time prior thereto, the Board may require the party appealing to file with the Board any document, written statement or report which the party appealing intends to rely on in support of the appeal.

32(7)Where the party appealing does not appear at the time and place set for the hearing of an appeal, the Board shall dismiss the appeal.

32(8)Where the party appealing, having been required to provide information under sections 8 and 9, fails to provide such information, the Board may refuse to hear the appeal.

32(1)The practice and procedure of the Board for appeals commenced under this Act shall be established by regulation.

32(2)The Board may allow evidence to be given by affidavit, documents, written statements or reports.

32(3)Unless the Board considers it necessary, a witness does not need to be sworn before giving evidence.

32(4)At the hearing of an appeal, the Director shall file with the Board a copy of the assessment and tax notice, the notice of reference of assessment and the Referral Register pertaining to the real property in respect of which the appeal is taken and when so filed are proof that the information contained therein pertains to the real property in respect of which the appeal is taken.

32(5)At the hearing of an appeal, the party appealing shall state his reasons for objecting to the assessment under appeal and the onus of proving that the assessment exceeds the real and true value of the real property shall be upon the party appealing.

32(6)At the hearing of an appeal or at any time prior thereto, the Board may require the party appealing to file with the Board any document, written statement or report which the party appealing intends to rely on in support of the appeal.

32(7)Where the party appealing does not appear at the time and place set for the hearing of an appeal, the Board shall dismiss the appeal.

32(8)Where the party appealing, having been required to provide information under sections 8 and 9, fails to provide such information, the Board may refuse to hear the appeal.