<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-406" title_number="8" title_name="Valuation and Assessment" subtitle_number="4" subtitle_name="Assessment Preparation and Modification">
  <level label="a">
    <text>The person who has appealed a notice may:</text>
    <level label="1">
      <text>appear in person or by an agent; and</text>
    </level>
    <level label="2">
      <text>present any evidence at or prior to the hearing concerning the real property.</text>
    </level>
  </level>
  <level label="b">
    <text>If the person does not appear at the hearing, the supervisor may determine the value or classification of the real property taking into account the available information and the best judgment of the supervisor.</text>
  </level>
</section>
