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(a)Referral of a protest to State Office of Administrative Hearings (SOAH) may be made only by the Property Tax Division. The referral is initiated by filing with SOAH a request for setting of hearing that requests that the hearing be conducted on a date certain. At the time the referral is initiated, the Property Tax Division shall also provide to SOAH: (1)a copy of the petition; (2)notice of any related hearings that should be consolidated; and (3)an accurate service list. (b)Following receipt of the request for assignment of Administrative Law Judge (ALJ) form, SOAH shall assign the case a docket number, assign an ALJ, and issue a scheduling order for the case that: (1)notifies all parties in writing of the ALJ assigned to the case; (2)schedules a hearing on the protest to be held not later than 45 days after the date of the referral; (3)requires the Property Tax Division, no later than 20 days before the date of the hearing, to file with the ALJ and provide petitioner with a copy of: (A)all documentary evidence that the Property Tax Division intends to offer in response to the evidence petitioner filed with the petition; (B)a witness list, and (C)a summary of the testimony that each witness will provide at the hearing; (4)requires the petitioner, no later than 10 days before the date of the hearing, to file with the ALJ and provide the Property Tax Division with a copy of: (A)all documentary evidence that the petitioner intends to offer in response to the documentary evidence filed by the Property Tax Division, (B)a witness list, and (C)a summary of the testimony that each witness will provide at the hearing; (5)provides that no party may offer evidence at the hearing that was not provided as required by the scheduling order unless the party shows good cause why the evidence was not provided in accordance with the scheduling order. (c)Hearings shall be held at a location designated by SOAH. (d)Following receipt of the scheduling order, the comptroller shall deliver notice of the date, time, and place fixed for a hearing to each petitioner. The notice must be delivered not later than ten days before the date of the hearing. (e)Not less than five days before a scheduled protest hearing, the Property Tax Division or a petitioner may request a preliminary conference with the SOAH ALJ to clarify the issues for the hearing or resolve the protest. If the request is made, a conference call shall be scheduled during business hours at a time mutually agreeable to the ALJ, the Property Tax Division, and the petitioner. Admissions, proposals, or offers made in the compromise of disputed issues in a preliminary conference may not be admitted in a hearing. (f)At a preliminary conference or at any other time before a scheduled hearing, either party may request that the ALJ issue an amended scheduling order. Any amended scheduling order shall provide that no party may offer evidence at the hearing that was not provided as required by the amended scheduling order unless the party shows good cause why the evidence was not provided in accordance with the amended scheduling order.
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the
Office
of the Secretary of State on November 3, 2008
TRD-200805781 Ashley Harden
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: December 14, 2008
For further information, please call: (512) 475-0387
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