Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
674 - Maine Board of Tax Appeals
Chapter 100 - MAINE BOARD OF TAX APPEALS PRACTICE AND PROCEDURE
Part 3 - PROCEEDINGS BEFORE THE BOARD
Section 674-100-3-301 - Duties of Board Members
Current through 2024-38, September 18, 2024
1. Decision making
Pursuant to 36 M.R.S. §151-D(10)(I), the Board members shall consider the recommended decision and render a fair and impartial decision on the merits of the appeal in accordance with the provisions of section 302 of this chapter.
2. Ex Parte communications
Members of the Board shall not have any ex parte communications with or on behalf of any party, except on questions that involve ministerial or administrative matters that do not address the substance of the issues or the positions taken by the parties.
3. Recusal
A Board member may be recused from participating in the deciding of an appeal as follows:
A. By request of a party. Either party may, in writing, request that a Board member be recused if that party believes that the Board member has a conflict of interest or for some other reason will not be able to render an impartial decision. In the event such a request is made, the Board Chair, in consultation with the Board member whose recusal is sought, shall determine whether the Board member should be recused from participation in the appeal. If the request is denied, the Chair shall state the reasons for the denial of the request.
B. Upon the Board member's own motion. If a Board member believes he or she has a conflict of interest, or for any other reason believes he or she may not be able to fairly and impartially participate in the Board's consideration of the recommended decision and the issuance of a final decision on the appeal, he or she shall so notify the Board Chair prior to the Board's consideration of the Appeals Officer's recommended decision in that matter. The Chair shall then recuse the Board member who shall not participate in the consideration of the appeal and the rendering of a decision by the Board.
C. Recusal of the Chair by request of a party. When a party requests that the Board Chair be recused, the Board Chair shall designate another Board member to, in consultation with the Chair, determine whether the request shall be granted and the Chair recused from participation in the appeal. If the request is denied, the designated Board member shall state the reasons for the denial.
D. Upon the Chair's own motion. If the Chair believes that he or she has a conflict of interest, or for any other reason believes he or she may not be able to fairly and impartially participate in the Board's consideration of an appeal, he or she shall so notify the other Board members prior to the Board's consideration of the Appeals Officer's recommended decision in that matter. The Chair shall then be recused and shall not participate in the consideration of the appeal and the rendering of a decision by the Board.
