What must an assessor provide to the taxpayer if a tax appeal goes to a hearing?

An assessor must provide all evidence to be presented if a tax appeal goes to a hearing because this is essential for ensuring a fair and transparent process. The provision of evidence enables both the taxpayer and the hearing authority to understand the basis of the assessor's valuation and the rationale behind the assessed value. Proper disclosure of evidence is critical as it supports the principles of due process, allowing the taxpayer the opportunity to respond and to prepare their case effectively. Ensuring that all parties are aware of the evidence helps to maintain the integrity of the assessment process and promotes trust in the outcome of the hearing.

Providing a summary of the appeal process, previous assessments for comparison, or a list of other properties assessed may contribute useful context; however, they do not fulfill the fundamental requirement of transparency regarding specific evidence that directly pertains to the property in question, which is what the correct answer addresses. The primary focus is on the necessity for evidence disclosure in the context of the appeal hearing.