The opinion
O’Neill, J.,
dissenting.
{¶ 59} I must dissent. The Board of Tax Appeals (“BTA”) acted totally unreasonably in denying the request to continue the hearing so that the appraiser who submitted the report introduced by appellant, Cynthia M. Musto, could testify either in person or by another method. This is an informal hearing, and in this day of advanced cell-phone technology, the government agency had a duty to accommodate the witness in a reasonable fashion. I would reverse the decision of the BTA on appellant’s first proposition of law.
Pfeifer, J., concurs in the foregoing opinion.