Public comment

(a) If the Tax Appeals Commission proceeds with the rulemaking process, it will provide the public with a reasonable opportunity to comment on a proposed rule.

(b) The public comment period will last at least thirty (30) days.
(c)(1) The commission will begin the public comment period by publishing notice of the proposed rulemaking.

(2) The notice will:

(A) Include the terms or substance of the proposed rule, or a description of the subjects and issues involved;

(B) Include a description of the time, location, and manner in which interested parties may submit their views; and (C)(i) Be published in compliance with Arkansas Code § 25-15-204.

(ii) The commission shall also publish the notice and the draft rules on its website.

(d) If the commission chooses to or is required to hold a hearing at which the public may appear and comment on the proposed rule, such hearing will comply with the requirements of Arkansas Code § 25-15-213.

(e) The commission shall accept and consider public comments as required by Arkansas Code § 25-15-204.

(f) The commission shall track and respond to public comments as necessary to comply with Arkansas Code § 25-15-204(a)(2) and the rules of the Administrative Rules Subcommittee of the Legislative Council.