US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 38
                             BOARD OF TAX APPEALS
    63-3809.  HEARINGS -- MATTER CONSIDERED BY BOARD TO BE OF PUBLIC
IMPORTANCE. Hearing assignments will be made by the chairman.
    (1)  A hearing will be conducted and a recommended decision rendered by a
hearing officer or by one (1) member of the board. The recommended decision
shall become final when signed by at least two (2) board members.
    (2)  If the recommended decision fails to gain the signature of two (2)
members,  the chairman shall direct that a substitute recommended decision be
drafted for submission to board members and which shall become final upon the
signature of two (2) or more members.
    (3)  Prior to a final decision being rendered, if, in the opinion of one
(1) or more members of the board, a matter is of sufficient importance to the
public, it may be certified for consideration by the entire board either at a
hearing or upon a transcript of a hearing held by one (1) of its members and
recorded in any suitable manner.
    (4)  Following the filing of a timely notice of appeal to the board of tax
appeals for a property tax appeal hearing, a hearing will be set, conducted
and a decision shall be rendered no later than May 1. An appeal hearing may be
delayed or continued upon written agreement of all parties.