Section 42-16161 - Filings and hearingsA. If the state board maintains an electronic filing system, a party may transmit required information to the board in a format that is compatible with the board's filing system. The board's transmitted receipt is evidence that the board acknowledges that the petitions were filed for purposes of this article.B. A person whose petition under article 2 of this chapter was denied in whole or in part and who appeals to the state board shall file with the state board: 1. A copy of the notice of the assessor's original valuation and legal classification.2. A copy of the written basis of the assessor's subsequent decision on the petition.C. Each hearing shall be held in the county in which the property is located. With the permission of all parties, the state board may conduct telephonic hearings when appropriate.D. The hearing officer, board member or panel shall act on the petition, shall hear testimony presented in person at the hearing and may subpoena witnesses to testify regarding the petition. Unless all parties agree otherwise, each party shall submit evidence in person.E. The decision shall be based on evidence presented by the parties attending the hearing.