Code of Arkansas Rules Title 26 — Taxation
26 CAR § 211-219
Final order
# (a)
The Administrative Hearing Board will submit its recommendations to the Director of the Assessment Coordination Division in writing along with its proposed findings of fact and conclusions of law.
# (b)
# (1)
The director will make the final order or decision in writing and serve a copy on the respondent.
# (2)
The order or decision will include a recitation of facts found based on testimony and other evidence presented and reasonable inferences derived from the evidence pertinent to the issues of the case.
# (3)
It will also state conclusions of law and directives or other disposition entered against or in favor of the respondent.
# (c)
# (1)
The order will be served personally or by certified mail on the respondent.
# (2)
If counsel represents respondent, service of the order on respondent's counsel shall be deemed service on the respondent.
Source: view the official text
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