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B. Rules of Evidence <br />No formal rules of evidence apply to a hearing to confirm the final assessment roll. in <br />keeping with the notion that the city should do all that it can to avoid giving a judge an <br />excuse to overturn an assessment, the council should err on the side of accepting any <br />relevant information or evidence offered by a property owner, <br />C. Premarked Exhibits <br />The proponents of the final assessment roll on behalf of the city, in keeping with their role <br />as the assessment roll "lawyers", shou!d decide in advance of the hearing what <br />documents, maps, photographs, diagrams, or other aids should be made a part of the <br />record. A judge will not be as familiar with the history and scope of an LID as the city's <br />employees or officers. Therefore, anything which would assist a judge in understanding <br />the project and the reason that it was built should be made a part of the record. The city <br />employees in charge of making a presentation should coordinate with the city clerk so <br />that a procedure for marking exhibits will be in place for the hearing. The city's exhibits <br />can then be premarked and made a part of the record more easily at the final assessment <br />roll hearing itself. It is important that the nature of the exhibits be identified at the <br />assessment roil hearing, so that there is no question as to the evidence which the city <br />council has considered. <br />D. The City's Witnesses <br />Just as it is important to consider what exhibits might assist a judge, the city's employees <br />should carefully consider what person should speak on behalf of the assessment roll. <br />Again, this is a policy decision to be made by the staff itself in consultation with the <br />council. <br />There are a number of possible witnesses. First, would be the LID administrator. This <br />person could provide a description of the LID, giving its history, purpose, nature, scope <br />and physical details of the improvements, the work which was performed, a summary of <br />the project cost, and the method used to determine the final assessments. Second, an <br />attorney, either the city's own attorney or special counsel, can be called upon to discuss <br />the special benefit assessment process, the confirmation process, the purpose and <br />conduct of the hearing to confirm the final assessment roll, financing, bonds, collection <br />of assessments, and foreclosure. The underwriter marketing the bonds can be called <br />upon to discuss the role of the underwriter, interim and permanentfinancing, the current <br />tax exempt interest market, and the sale of bonds. Lastly, the city may wish to provide <br />an opportunity to proponents of the LID. Far too often the final assessment roll hearing <br />is dedicated soielyto negative comments from property ownerswho are dissatisfied with <br />the improvements or their assessments. If the LID administrators aware of persons who <br />are pleased with the project, it is helpful to have these persons speak at the final <br />assessment roll hearing. The existence of positive testimony makes the council members` <br />job easier politically and aiso makes it easier for a judge on appeal to feel comfortable in <br />confirming the final assessment roll. <br />4. The Property Owner's Presentation <br />A. Written Protest <br />Since the hearing before the city council is the main "trial" and the hearing before the <br />Local and Road improvement Districts Manual far Washington State Sbrth Fdi6on 69 <br />