Arizona Administrative Code (Last Updated: November 17, 2016) |
Title 16. TAX APPEALS |
Chapter 3. STATE BOARD OF TAX APPEALS |
Article 1. TAX APPEAL PROCEDURES |
Section R16-3-115. Rehearing or Review of Decision or Order
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A. The Board may grant a rehearing or review of a decision or order based on a motion by an aggrieved party, or at its own discretion, for any of the following reasons:
1. The findings of fact, conclusions of law, order, or deci- sion are not supported by the evidence or are contrary to law.
2. The party seeking review was deprived of a fair hearing due to irregularity in the proceedings, abuse of discretion, or misconduct of the prevailing party.
3. Accident or surprise which could not have been pre- vented by ordinary prudence.
4. Material evidence, newly discovered, which with reason- able diligence could not have been discovered and pro- duced at the hearing.
5. Error in admission or rejection of evidence, or other errors of law occurring at the hearing or during the progress of the action.
6. The decision is the result of passion, bias or prejudice.
B. Enforcement of a decision of the Board is stayed pending a determination on the motion for rehearing or review. If a motion for rehearing or review is denied, the stay is automati- cally lifted. The decision becomes final 30 days after the Appellant is notified of the Board’s action on the motion for rehearing or review.
C. The aggrieved party shall ensure that the motion for a rehear- ing or review is in writing and specifies the grounds upon which the motion is based. The aggrieved party may amend the motion at any time before the Board rules on it.
D. If the Board desires a response to the motion for rehearing or review from the opposing party, the Board shall notify the opposing party in writing and allow a reasonable period of time for preparation and filing of the response.
E. After granting a motion for rehearing or review, the Board may take additional testimony, amend findings of fact or con- clusions of law, or make new findings or conclusions, and issue a new decision, depending on the particular circum- stances of the appeal
Historical Note
Adopted effective December 30, 1974 (Supp. 75-1).
Amended effective January 7, 1977 (Supp. 77-1). Former Section R16-3-115 renumbered and amended as Section R16-3-110, former Sections R16-3-116 and R16-3-117 renumbered and amended as Section R16-3-115 effective August 27, 1980 (Supp. 80-4). Former Section R16-3-115 repealed; new Section R16-3-115 renumbered from R16- 3-121 and amended by final rulemaking at 8 A.A.R. 836, effective February 7, 2002 (Supp. 02-1).