The Board of Review addressed multiple procedural requests about telephonic testimony and waivers during its session. The board approved some requests to testify by telephone, denied others and granted at least one waiver that allows an appellant to skip a Board hearing and take the dispute directly to circuit court.

Telephone testimony: The board generally considered each request under the city's waiver/telephone policy and used discretion when a property or appeal involved sizable dollar amounts or complex evidence. For example, the board denied a request by Pivotal Tax Solutions to testify by telephone on behalf of Muskegon School Apartments for a high-dollar apartment assessment (motion to deny passed 4-1); board members said they expected owners or agents to appear in person when large reductions were requested and when local presence mattered for cross-examination. In other cases — including several smaller unimproved-property appeals and owners who said they were working on-site and could not travel — the board allowed telephonic testimony after reviewing agent authorization forms and phone numbers.

Waiver to take case to court: The board received a written request from Walmart Real Estate Business Trust to waive Board of Review hearing procedures and take its assessment appeal directly to circuit court. After reviewing the city's waiver criteria (timely notice, burden/benefit of a Board hearing, and whether there were extraordinary circumstances), the board voted to approve Walmart's waiver request. Board members noted Walmart had sought a waiver to allow direct judicial review, which the Board may permit under local practice when the appellant asks; the vote to approve the waiver was unanimous.

Procedural notes: The clerk and staff reiterated the Board would attempt to reach telephonic witnesses at scheduled times but would not indefinitely delay the docket for late callers; several phone appearances were attempted and recorded. The Board urged property owners and agents to submit full documentary evidence before the hearing and to be aware that last-minute phone requests can be denied if the Board finds local presence important to a full hearing.