Baker County Value Assessment Board dismisses petition after petitioner fails to appear

The Baker County Value Assessment Board dismissed a petition and authorized staff to file closing paperwork with the Department of Revenue after the petitioner failed to appear at a duly noticed hearing, the board said.

Speaker 2 told the board that the start of the meeting had been extended "as a courtesy" to allow the petitioner time to appear, but "the petitioner has not appeared," and the clerk confirmed the hearing had been properly noticed. Speaker 2 said there had been "no request for an electronic hearing" and cited departmental rule 12D-9.0216 as the basis for dismissing the petition for nonappearance and concluding the board's process for the year.

When Speaker 1 asked whether a motion was needed to authorize required paperwork, Speaker 2 moved "to approve the submission of the final forms to the Department of Revenue that are required." The motion received a second that was not named on the record; the board took a voice vote with "aye" called and the chair declared the motion carried. The board directed staff to submit the forms to the Department of Revenue to complete the file.

Board members also discussed scheduling the board's organizational meeting. Speaker 2 said the next organizational meeting would be in August 2026 and the members agreed to set a specific date later. Speaker 1 moved to adjourn and the meeting was ended.

The record does not include a date for the hearing in the transcript provided. The clerk confirmed the meeting had been duly noticed, and the board cited the department rule that allows dismissal for nonappearance. No petitioner appearance, electronic hearing request, or written request to consider evidence in lieu of appearance was recorded.