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 674-100-3-303 - Rules of Order

A. Prior to each meeting, the Appeals Officer who drafted the relevant recommended decision shall brief the Board on the facts and law at issue in the appeal and the basis for the Appeals Officer's findings.

B. The Chair will call the meeting to order at the appointed time.

C. The Chair will direct all persons other than Board Members, the Chief Appeals Officer, the Board Secretary, any Appeals Officer whose presence has been requested by the Board, the parties, and the parties' representatives to leave the room while the appeal is considered.

D. Unless otherwise authorized by the Board in response to a written request submitted at least 10 days prior to the meeting, with a copy sent to the opposing party, each party is limited to having 2 individuals present at the meeting. These individuals may be the party and a representative or two representatives. One of the individuals present must be designated as the party's spokesperson.

E. The Chair will, if the Board has granted to the parties an opportunity to make an oral statement to the Board, allow each designated spokesperson 20 minutes in which to make his or her statement and answer questions from the Board, beginning with the Taxpayer's spokesperson. Each spokesperson may reserve up to three minutes of this time in which to speak prior to the Board asking questions. The Taxpayer's spokesperson may also reserve up to three minutes for rebuttal. The Board may enlarge the time available for both parties to make their oral statements if the Board finds that doing so is necessary to reach a fair decision on the appeal.

F. At the conclusion of the oral statements, or, if none were made, when the Board members are ready to deliberate on the appeal, the Chair will direct the parties and their representatives to leave the room.

G. During or following deliberations, any Board member may move that the Board decide the appeal in one of the four ways set forth in section 304(1) of this chapter. Such a motion must be seconded, and proceed to discussion and a vote in the same manner as any other motion.

A. The Board's administrative meetings are public proceedings within the meaning of the Maine Freedom of Access Act (FOAA), and the Board will give reasonable public notice of such meetings.

B. The Chair will call the meeting to order at the appointed time.

C. The Chair will proceed with each agenda item in turn.

D. The Board will discuss, and take any appropriate action regarding each agenda item. Action on an agenda item includes tabling that item.

A. Recording. The Appeals Office shall make an audio recording of all meetings of the Board.

B. Quorum. In accordance with 36 M.R.S. §151-D(5), the presence of two members at a Board meeting constitutes a quorum and a vacancy on the Board does not limit the remaining two member's ability to exercise all the Board's powers. The Chair, whenever present, will preside over Board meetings. Whenever the Chair is absent, or has recused himself or herself from consideration of an appeal, one of the two Board members present will assume the Chair's duty of presiding over the meeting.

C. Actions taken by motion. All Board actions will be taken by motion of a Board member. Every motion must be seconded. If a motion is not seconded, the Chair will rule it out of order and proceed with the meeting as though it had not been made. If a motion is seconded, the Chair will state the motion and open the floor to discussion of the motion. Once discussion has concluded, the Chair will call for a vote on the motion.

D. Motions may be made by any Board member. Any Board member, including the Chair and any member presiding over a Board meeting in the Chair's absence, may make or second a motion.

E. When motions are not in order. Only one motion may be considered at a time. When a motion has been made, no other motion is in order until the Chair has either ruled the motion out of order or stated the pending motion and opened the floor for discussion. The only motions that may be made during discussion of a pending motion are motions to amend or table the pending motion.

F. Procedure on motions to amend. The following procedure will govern motions to amend:

G. Leave to withdraw a motion. The moving Board member, at any point prior to a vote on his or her motion, even when his or her motion has been amended, may request leave to withdraw his or her motion. A request for leave to withdraw is not required to be seconded. When a request for leave to withdraw has been made, the Chair will ask if there is any objection to the request for leave to withdraw. If there is no objection, the Chair will grant the request and it will be as if the motion, and any amendment to the motion, was never made. If there is an objection, the Chair will call for a vote on the request for leave to withdraw. If the vote is to deny, the member's motion remains pending before the Board.