North Carolina Administrative Code Title 17 — Revenue
17 NCAC 11 .0218
Discovery
# (a)
Parties shall exhaust all less formal opportunities to obtain discoverable material before utilizing this Rule.
# (b)
Any means of discovery available pursuant to the North Carolina Rules of Civil Procedure, G.S. 1A-1, is allowed. If the party from whom discovery is sought objects to the discovery, the party seeking the discovery may file a motion with the Commission to obtain an order compelling discovery. In the disposition of the motion, the party seeking the discovery shall have the burden of showing that the discovery is needed for the proper presentation of the party's case, is not for purposes of delay, and that the issues in controversy are significant enough to warrant the discovery. In ruling on a motion for discovery, the Commission shall recognize all privileges recognized at law.
Source: view the official text
In this chapter (22 sections)
- 17-11-0101 · Location
- 17-11-0102 · General Purpose
- 17-11-0103 · Commission Organization
- 17-11-0201 · Who May Appeal
- 17-11-0202 · When Appeals May Be Taken
- 17-11-0203 · Appeals From Listing, Appraisal, Or Assessment Decisions
- 17-11-0204 · Appeals From Adoption Of Schedules, Standards And Rules
- 17-11-0205 · Notice Of Appeal
- 17-11-0206 · Who Shall Hear The Appeal
- 17-11-0207 · Place Of Hearing
- 17-11-0208 · Pre-Hearing Conference
- 17-11-0209 · Conduct Of Hearing
- 17-11-0210 · Valuation Is Final And Conclusive
- 17-11-0211 · Judicial Review
- 17-11-0212 · Appeals Acknowledged And Replies Thereto Permitted
- 17-11-0213 · Commission To Be Furnished Documents Prior To Hearing
- 17-11-0214 · Parties To Enter Into Pre-Hearing Order
- 17-11-0215 · Parties Furnished Notice Of Proposed Hearing Date
- 17-11-0216 · Legal Representation Before The Commission
- 17-11-0217 · Appearance At Hearing Required
- 17-11-0218 · Discovery
- 17-11-0219 · Commission Staff Not To Be Called As Witnesses