1. If an appellant fails to appear in person, the board of equalization may proceed with the hearing.

2. Anyone testifying before the board shall be administered an oath prior to giving testimony.

3. Record. The clerk shall keep verbatim stenographic records or electronic recordings of the board’s proceedings, showing the vote of each member on every question and all of the evidence presented.

4. Counsel. All parties may be represented by counsel during hearings before the board. The borough attorney or the city attorney may offer legal counsel to the board in the course of its proceedings.

5. Case Number. Every appeal shall be assigned a case number which shall be read into the record along with the name of the appellant before the hearing on that appeal commences.

6. Burden of Proof. The burden of proof rests on the appellant. The only grounds for adjustment of an assessment are unequal, excessive, improper, or under-valuation based on the facts that are stated in a valid written appeal or provided at the appeal hearing. If the valuation is found to be too low, the board of equalization may raise the assessment. The borough or the city shall make available to the appellant all reasonably pertinent documents requested by the appellant at least five days before the hearing.

7. Rules of Evidence. The board shall not be restricted by the formal rules of evidence; however, the chairman may exclude evidence irrelevant to the issues appealed. Hearsay evidence may be considered; provided, that there are adequate guarantees of its trustworthiness and that it is more probative on the point for which it is offered than any other evidence which the proponent can procure by reasonable efforts.

8. Order of Presentation. The appellant shall present argument first. Following the appellant, the assessor shall present the borough’s or the city’s argument. The appellant may, at the discretion of the chairman, make rebuttal presentations directed solely to the issues raised by the assessor. The borough attorney or the city attorney may question the appellant or the assessor on matters relating to the appeal. The members of the board may ask questions, through the chairman, of either the appellant or the assessor at any time during the hearing. After both the appellant and the assessor have presented their arguments, each may question the other through the chair.

9. Witnesses and Exhibits. The appellant and the assessor may offer oral testimony of witnesses and documentary evidence during the hearing. All testimony before the board shall be under oath.

10. Upon presentation of all testimony, the board may conclude the hearing and determine whether the assessment is proper. The board shall issue findings of fact and conclusions of law clearly stating the grounds upon which the board relied to reach its decision.

11. Certification. The board shall certify its decision for an appeal to the assessor within seven days following its issuance.

12. Other procedures and rules of operation may be adopted by the board of equalization.