Board of Equalization and Review | December 10, 2025

Board of Equalization Review · December 11, 2025

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43:07

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43:07

Opening and rules

Presentation

0:08 → 2:17(2m 9s)

Chairman (speaker 1) called the meeting to order, read the board's role as the 2025 Board of Equalization Review for Union County, and explained the hearing format (taxpayer presents ~10 minutes, county presents, taxpayer rebuttal up to 5 minutes, then deliberation). He stated the burden of proof is on the taxpayer and noted written notice of decisions normally within 30 days.

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The Union County Board of Equalization Review heard an appeal from ConMet (Consolidated Metco Inc.) seeking waiver of a late-list penalty assessed after a county audit of business personal property; the board voted to waive the full penalty and moved to deliberations.

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Transcript

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