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Docusign Envelope ID:53D15A33-445A-8384-810B-2CEA92275C55 <br /> ORANGE COUNTY—BOARD OF EQUALIZATION AND REVIEW MEETING MINUTES April 30, 2026 <br /> Agenda Item . . Presenter <br /> Discussion <br /> residential <br /> appellants <br /> differently. <br /> VI. e. If you are not an Explore signed Martha 05/25/2026 <br /> Qualified individual, in order statement option Bordogna/ <br /> Representative to present an Leon Meyers <br /> of Property appealforhearing <br /> Owner Entities you must be: <br /> 1.A 25% <br /> shareholder in the <br /> owning entity. <br /> 2.A W-2 employee <br /> of the owning entity, <br /> or <br /> 3.An officer of the <br /> entity,authorized by <br /> the entity to <br /> represent them. <br /> 4.An attorney for <br /> the entity. <br /> This adopts the PTC <br /> requirements. <br /> The same rules <br /> apply for residential <br /> properties owned by <br /> an entity. <br /> Leon suggested we <br /> explore having <br /> appellant <br /> representative sign <br /> an authorization <br /> statement. <br /> Martha prefers <br /> appellant to appear <br /> (when possible)and <br /> call others as <br /> witnesses. <br /> VI. f. Same requirements BOER agreed that BOER 04/30/2026 <br /> Use of Non- discussed as item these requirements <br /> Attorney VI, e.: are appropriate. <br /> Consultants 1.A 25% <br /> shareholder in the <br /> owning entity. <br /> 2.A W-2 employee <br /> of the owning entity, <br /> or <br /> 3.An officer of <br /> entity,authorized by <br /> the entity to <br /> represent them. <br /> Orange County Tax Office I BOER Meeting Minutes I Page 4 of 7 <br />