| (a) Except as otherwise provided in this subchapter, the Administrative Law Judge (ALJ) shall convene a hearing for a protest. (b) All oral hearings under this subchapter shall be recorded. A petitioner will be provided a copy of the recording after a written request and payment of a cost-based fee. A petitioner may at any time make arrangements for and bear the cost of having a hearing recorded and transcribed by a court reporter, provided the comptroller timely receives a copy of the transcript at petitioner's expense. (c) Oral hearings are generally open to the public and shall be held in Austin. However, the ALJ shall close a hearing, on the ALJ's own motion or on the motion of any party or if directed by the comptroller, if confidential information may be disclosed during the hearing. (d) Hearings shall be conducted in accordance with this subchapter. The Texas Administrative Procedures Act, the Texas Rules of Procedure, and the State Office of Administrative Hearings (SOAH) procedural rules do not apply. The Texas Rules of Evidence apply only to the extent specified in this subchapter. (e) Except as otherwise provided by this subchapter, the comptroller shall present its evidence and argument prior to each petitioner. After each petitioner has presented its evidence and argument, the comptroller shall be given the opportunity to present rebuttal evidence and argument. With that limitation, the ALJ shall establish the order of proceeding and is responsible for closing the record. (f) No party may offer documentary evidence at the hearing that was not filed and served in accordance with the requirements of this subchapter except upon a showing of good cause for the failure to comply. Upon a party's request supported by a showing of good cause, the ALJ may admit such evidence. No evidence may be submitted to SOAH on any ground of protest other than the grounds for objection identified and submitted by the comptroller. (g) Testimony of witnesses shall be confined to documentary evidence that has been timely submitted pursuant to the terms of this subchapter. The testimony of a witness may provide, subject to proper objections, background regarding, governing law or standards relating to, or explanation of the documentary evidence, but shall not introduce facts that are not reflected in the documentary evidence. (h) The following individuals are deemed qualified to testify in a hearing before SOAH conducted pursuant to this subchapter: comptroller employees, chief appraisers, and individuals registered as Class IV Appraisers with the Texas Department of Licensing and Regulation. Any asserted challenge to such individuals may be considered by the ALJ in considering the weight and credibility of testimony, but shall not be grounds for exclusion. All other individuals are subject to challenge and exclusion in accordance with the Texas Rules of Evidence and applicable case law. (i) Argument shall be confined to the evidence and to arguments of other parties. (j) Admissions, proposals, offers, or agreements made or reached in the compromise of disputed issues prior to referral to SOAH may not be admitted in a hearing. Admissions, proposals, offers, or agreements made or reached in the compromise of disputed issues regarding other protests or prior study years may not be admitted in a hearing. (k) Unless permitted by the ALJ, no more than two representatives for each party or aligned group of parties shall present argument and introduce evidence at a hearing. (l) Except as otherwise provided in this subchapter, the ALJ shall establish the order of proceeding and is responsible for closing the record. (m) An attorney who appears at a protest hearing to argue and present evidence on behalf of a petitioner shall not testify at the hearing. |
