The objective of a proof of evidence is to provide for the advocate, whether solicitor or inspector, in advance of leaving a statement of what the witness intends to say. It should contain the whole substance of the intended evidence in a logical sequence. The draft proof must not be prepared until consideration has been given to the schedule of comparable properties and other exhibits. Evidence in its broadest sense includes “everything that is used to determine or demonstrate the truth of an assertion. Giving or procuring evidence is the process of using those things that are either (Wikipedia, 2017):
- presumed to be true, or
- were themselves proven via evidence, to demonstrate an assertion’s truth.
Evidence is the currency by which one fulfils the burden of proof. Many issues surround evidence, making it the subject of much discussion and disagreement. In addition to its subtlety, evidence plays an important role in many academic disciplines, including science and law, adding to the discourse surrounding it. An important distinction in the field of evidence is that between circumstantial evidence and direct evidence, or evidence that suggests truth as opposed to evidence that directly proves truth. Many have seen this line to be less-than-clear and significant arguments have arisen over the difference.
The following is an outline of the materials to be ideally incorporated, (but not necessarily in the same order) as appropriate to the particular case.
- Appointment and qualifications – The qualification of the witness, here the witness should state not only professional qualifications and position, but details of practical experience in matters which are relevant to the dispute, including professional experience in a particular locality.
- Purpose of valuation – The purpose of valuation i.e. the particular task involved.
- Basis of valuation – The appropriate statutory definition of market value.
- Histories of the case – The event[s] giving rise to the tax assessment and determining the valuation date.
- Details of the tax payer’s interest e.g. Interest to be valued
- Freehold – With vacant possession or subject to tenancies fully described.
- Leasehold with full particulars of term, rent, covenants and restrictions and whether with vacant possession or subject to tenancies fully described.
- Inspection – A statement regarding inspections, with dates. It is desirable for witnesses to be able to state that they have viewed all properties (at least externally) recently as well as closer to the valuation date.
- The property – Full statement of the situation, description, construction, accommodation, condition and area of the property, access and public services, plans, maps, photographs, line drawings etc should be prepared, as necessary, and the reference numbers typed in margin.
Proof of evidence entails the establishment of fact from which a person’s claim to ownership may be inferred. In its true meaning, evidence signifies the lawful right of possession. Proof of evidence denotes the fact which, if proved by the plaintiff, will enable the plaintiff to recover and the defendant to retain possession of a thing. A good title should be a registrable and recognised document in law and must possess the capacity of being a transferable instrument of interest in landed property.
