You and the Assessor will each have an opportunity to give oral testimony and written evidence in support of your opinions of value. You may cross examine each other and rebut evidence. The hearing is an informal review designed to enable property owners to represent themselves without an attorney. Keep in mind that per RCW 84.40.0301, the original value set by the assessor is presumed to be correct. The burden of proof is on you to show that the assessed value is not correct by presenting a standard of "clear, cogent and convincing evidence" such as comparable sales data, cost data, income data, or any other items of evidence including maps or photographs, to support your estimate of value.