Mr. Des O'Leary:

That would be the case. The default position would be that hearings would be in public. It is felt that would enhance public confidence in the process and provide clarity to both taxpayers and practitioners as to the effectiveness and transparency of the system. In the default situation the hearing would be open to members of the public and the press but there would still be a provision for the commissioners to decide that in various circumstances, such as where the case involves confidential information, sensitive commercial information, or in cases that are not of great importance - possibly if there was a small appeal on a property tax case-----