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Appellant and assessor entered exhibits in Harwood appeal; witnesses sworn for record
Summary
During the June 24 BOE hearing, appellant Braylee Harwood entered materials as Exhibit A and Certified Appraiser Lindsey Gittens entered the assessor's paperwork as Exhibit 1; all witnesses were sworn before testimony.
At 8:58 AM during the Minidoka County Board of Equalization hearing on June 24, 2026, appellant Braylee Harwood presented her case and the board accepted her paperwork into the record as Exhibit A. The assessor’s representative, Certified Appraiser Lindsey Gittens, then presented the assessor’s case and had supporting paperwork entered as Exhibit 1 at 9:05 AM. Deputy Clerk Ramsey administered the oath to witnesses at 8:56 AM before testimony began.
The formal entry of exhibits and sworn testimony framed the evidentiary record the board reviewed in its deliberations. The transcript shows the board asked questions of both the appellant and the assessor's appraiser during the evidentiary phase; after a closing statement by Harwood at 9:13 AM the board closed testimony and moved to deliberations, later voting to deny the appeal.
