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 674-100-3-304 - Board Decisions

Universal Citation: 18 ME Code Rules ยง 674-100-3-304

Current through 2024-38, September 18, 2024

1. Action after consideration

In accordance with 36 M.R.S. §151-D(10)(I), the Board may, after considering the recommended decision:

A. Adopt the recommended decision as delivered to the Board;

B. Modify the recommended decision;

C. Send the recommended decision back to the Appeals Officer who heard the appeal, if possible, and if not, to a replacement Appeals Officer, for such other proceedings or considerations as the Board may specify; or

D. Reject the recommended decision in whole or in part and decide the appeal itself on the basis of the existing record, and in doing so make its own determinations concerning the admissibility of and weight given to evidence and the credibility of witnesses.

2. Board decision

In all appeals except those where the Board sends the recommended decision back to the Appeals Officer for further proceedings, the Board will issue a written decision on the appeal. The 60-day period for filing a petition for review of that decision in Superior Court begins to run from the date of a party's receipt of the Board's written decision unless a timely request for reconsideration is made. Prior to the issuance of the Board's written decision, any Board member may call a special meeting for the Board to reconsider its vote taken under section 303(1)(H) of this chapter on the grounds that the Board has made an error or based its decision in whole or in part upon information that has proven to be erroneous.

Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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