Code of Arkansas Rules Title 26 — Taxation
26 CAR § 211-208
Motions
# (a)
All requests for relief will be by motion.
# (b)
Motions must be in writing or made on the record during a hearing.
# (c)
A motion must fully state the action requested and the grounds relied upon.
# (d)
# (1)
The original written motion will be filed with the Assessment Coordination Division.
# (2)
When time allows, the other parties may, within seven (7) days of the service of the written motion, file a response in opposition.
# (e)
# (1)
The presiding officer may conduct such proceedings and enter such orders as are deemed necessary to address issues raised by the motion.
# (2)
However, a presiding officer will not enter a dispositive order or decision unless expressly authorized in writing to do so, otherwise the motion must be heard and ruled on by a majority of the members of the Administrative Hearing Board that are present.
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In this chapter (31 sections)
- 211-101 · Petitions for declaratory orders
- 211-102 · Public right to petition
- 211-103 · Administrative Hearing Advisory Board
- 211-201 · Scope
- 211-202 · Presiding officer
- 211-203 · Appearances
- 211-204 · Consolidation
- 211-205 · Notice to interested parties
- 211-206 · Service of papers
- 211-207 · Initiation and notice of hearing
- 211-208 · Motions
- 211-209 · Answer
- 211-210 · Discovery
- 211-211 · Continuances
- 211-212 · Hearing procedures
- 211-213 · Order of proceedings
- 211-214 · Evidence
- 211-215 · Default
- 211-216 · Subpoenas
- 211-217 · Recording the proceedings
- 211-218 · Factors to be considered in imposing sanctions
- 211-219 · Final order
- 211-301 · Purpose
- 211-302 · Computer systems general policy
- 211-303 · Copyright policy
- 211-304 · Security
- 211-305 · Access
- 211-306 · Integrity
- 211-307 · Data storage
- 211-308 · Disaster preparedness
- 211-309 · System maintenance