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Prior to the Pre-Hearing Conference, the Board should have a private session with a <br /> <br /> deputy Corporation Counsel who could respond to questions from the Board which might <br /> require legal clarification. <br /> 3. Appeal Hearings <br /> A large number of appeals (841), were scheduled to be heard this tax year (1996-97). This <br /> is a reduction from the number of cases heard (1300) in the previous 1995-96 tax year. To <br /> accomodate this board, 19 hearing dates were set, (10 in Hilo commencing June 18, and 9 <br /> in Kona commencing July 30). In addition to the hearing dates, the Board attended its <br /> previously mentioned annual meeting in Hilo on March 27, the Pre-Hearing Conference on <br /> June 6, and the final wrap-up meeting in Hilo on November 7, 1996. <br /> As previously requested, the schedule and data sheets for each hearing were (in most <br /> cases) provided in advance of the hearings and have measurably facilitated the conduct of <br /> the hearings. The inclusion of last years assessment and/or Board adjustment of the <br /> assessment to the data sheet would further add to expeditious hearings. <br /> 4. Complaint Hearings <br /> As required by Chapter 19-97(e) a notice was published during the first week of <br /> September specifying a period of ten days within which complaints may be filed by any <br /> taxpayer. A complaint hearing was scheduled for November 7, 1996 and the one taxpayer <br /> who filed a complaint was advised of his scheduled time. <br /> 3 <br /> <br />