This was over a decade ago, where I went to argue my first home with them in person. I came in with viable comps (like houses, sold in the last few months of the prior year to give a decent value equivalence for the end of the year), and they offered their comps (which were sales mid year in different neighborhoods with different home styles). The panel with 3-4 people on there (again, been a while), one fell asleep DURING the protest. I was arguing against the assessed / net appraised value, and provided them clear and concise reasoning why I don't believe my house was worth anywhere near what they were claiming.
They found in favor of the county using an inflated market valuation and failed to refute the assessed / net appraised value arguments, then tried to RAISE the appraised value (all while one of the panel was essentially unconscious and the other one read the rule book in the room and admitted she had no clue what the rules meant).