Time and Place. The board shall set the time and place of the hearing. The hearing shall be held at a place in the county where the board is located that is convenient and accessible to the public. A request for a postponement may be made by the petitioner or the Supervisor. However, the board may not grant more than two postponements to a petitioner or to the Supervisor. The board may continue or adjourn the hearing from time to time. Notice. The board shall give to the petitioner and to the Supervisor at least 14 days notice of the time and place of hearing. However, this section does not apply to a resumption of a hearing that has been continued according to §A(3), above, if reasonable notice of the resumption has been given. Appearance at the hearing waives notice. The board also shall give public notice of the hearing schedule by posting, at least 5 working days before the date set for hearings, the schedule of hearings at a convenient public location at or near the place of hearing. Evidence. The board is not bound by the technical rules of evidence. Exhibits such as maps, plats, photographs, and comparable sales are permitted. The petitioner has the burden of proof in demonstrating that the decision of the Supervisor was wrong. For any appeal in which the value of property is at issue, at least 10 days before a hearing on the appeal, the Department and the taxpayer shall exchange any written appraisals to be used for the purpose of placing a value on the property. Rights of Parties. The petitioner has the right to appear in person or to be represented by any other individual. Instead of appearance in person or through a representative, the petitioner may submit to the board a written presentation. However, the board shall dismiss an appeal if the petitioner fails to appear or to submit a presentation. At the hearing, each party has the right to be heard, to present evidence material to the controversy, and to cross-examine witnesses. The Supervisor, or his designee, is required to attend the hearing. A petition of appeal may be withdrawn at any time before the presentation of testimony at the hearing. Thereafter, no request for withdrawal may be granted. Authority of Board—Conduct. The board shall conduct the hearing in an informal manner. The chairman of the board is responsible for the conduct of the hearing and shall decide any questions relating to the conduct. At least two members of the board, including any alternate member assigned to hear appeals, are required to be present when the board is conducting hearings. Authority of Board—Witnesses. The chairman may administer to each witness the following oath or affirmation: Any member of the board may question a witness. “I do hereby solemnly declare and affirm that the testimony I shall give be the truth, the whole truth, and nothing but the truth.” Authority of Board—Close of Hearing. The board may allow the submission of additional information after the presentation of all other evidence if the additional information is submitted to the board and the opposing party, in writing. The hearing shall close after presentation of all evidence or, if the board authorizes additional information, on the final date set for submission of the additional information. Contact with Board Members and Parties. Except as provided in §H(2), below, a party or his representative may not communicate directly with a member of the board concerning the appeal. A party or his representative shall communicate with a member of the board only by either of the following means: Written communication submitted to the chairman of the board and served on the other parties or their representatives; Oral communication with the board member in the presence of the other parties or their representatives. Any person aware of any communication with a board member in violation of §H(1), above, immediately shall notify the Administrator. If, after investigation, the Administrator determines that the communication has prejudiced the hearing, he shall require the selection of a new board panel to hear the appeal. Conflict of Interest. A board member, who has any connection with or interest in any property which is the subject of a hearing before the board or whose family has any connection with or interest in any property which is the subject of a hearing, shall disqualify himself and shall immediately notify the Administrator of this conflict of interest. Acceptance of Gifts. A board member may not accept a present, gift, gratuity, or consideration of any kind from a person or entity connected with a hearing before the board.