Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-234-06

Hearings

# (a)

All hearings shall be governed by the requirements set forth in chapter 91, Hawaii Revised Statutes.

# (b)

All hearings shall be conducted under the following procedures:

# (1)

A claimant shall be given notice in writing of the hearing by registered or certified mail with return receipt requested not less than fifteen days before the date of the hearing. The notice of hearing shall include the date, time, and place of the hearing. The hearing shall be at the time and place set forth in the notice of hearing; provided that the chairperson or other designated member, by oral announcement at the hearing, may continue the hearing from day to day or adjourn the hearing to the later day or to a different place without further written notice.

# (2)

A majority of members of each commission shall constitute a quorum for the conduct of any hearing.

# (3)

The chairperson or other designated member shall conduct the hearing and shall administer an oath or affirmation to all witnesses appearing at the hearing.

# (4)

The hearing any be conducted informally without adherence to the rules of evidence. The commission may receive any information or testimony that is relevant or material to any claim, including hearsay evidence.

# (5)

All claimants shall be afforded the opportunity to present information, evidence, and argument on the valuation of their claimed losses.

# (6)

Any member of the commission may question a witness, including a claimant. NATURAL DISASTER CLAIMS COMMISSION §18-234-08 (7) In its sole discretion, the commission may call witnesses other than the claimant’s witnesses to provide information, in the opinion of the commission, additional testimony would be helpful in ascertaining the amount of losses sustained by a claimant. (8) The commission may required the production of documents, records, or other forms of proof of a claim.

# (c)

Within a reasonable time after the hearing, and as soon as practicable, the commission shall make a determination of the claimant’s losses and shall certify its findings to the director. The commission may transmit a copy of its certification to the director of finance of the county for which it is appointed.

Last amended: [Eff 5/26/88](Auth: HRS §231-3(9)) (Imp: HRS §234-3)

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In this chapter (10 sections)

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