Coats v. Limbach

Appellants argue that the BTA’s refusal to reconvene the hearing so that Henderson could testify was either an abuse of discretion or a denial of due process. Alternatively, they argue that they have satisfied their burden of proof with Helen Coats’ testimony. Since we hold that the BTA abused its discretion, we reverse and remand.

Treating the appellants’ arguments in reverse order illuminates the probable importance of Henderson’s testimony. Appellants must establish the value of their equipment, because they must overcome the presumption that appellee’s valuation was correct. Snider v.…