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 674-100-3-305 - Reconsideration

Universal Citation: 18 ME Code Rules ยง 674-100-3-305

Current through 2024-38, September 18, 2024

1. Request for reconsideration

A party may file a written request for reconsideration with the Board within 20 days of the date of receipt of the Board's written decision based on the party's claim that:

A. relevant new evidence exists that was previously unknown to the party or, if known by the party, could not be obtained by that party prior to the issuance of the Board's decision; or

B. reconsideration is necessary in order to correct a procedural error, factual error, or error of law.

A copy of a request for reconsideration must be sent to the opposing party at the time the request is filed with the Board. The opposing party may file an objection to the request for reconsideration within 10 days of the request being filed, with a copy sent to the party requesting reconsideration.

2. Grant or denial of reconsideration by the Board

Any request for reconsideration not granted within 20 days from the date of filing is presumed denied.

If the Board grants a request, it will notify the parties in writing and either:

A. Remand the appeal to the same Appeals Officer that heard the appeal previously, if possible, and if not, to a replacement Appeals Officer, for further proceedings or other action as the Board may direct; or

B. Address and resolve the issues raised in the reconsideration request itself by the taking of additional evidence in proceedings conducted in accordance with this chapter or by other action to correct procedural errors, factual errors, or errors of law.

Upon the completion of the reconsideration process, the Board shall issue its final administrative decision.

3. Running of appeal period

The 60-day period for filing a petition for review with the Superior Court does not begin to run until the earlier of:

A. A party's receipt of notice that the request for reconsideration has been denied;

B. The request for reconsideration is presumed to be denied; or

C. In cases where the request for reconsideration is granted, the date of a party's receipt of the Board's final administrative decision.

4. Clerical mistakes

A. Clerical mistakes in decisions or orders that arise from an oversight, omission or scrivener's error may be corrected by the Board at any time on its own initiative or on a party's motion.

B. During the period for appealing a final determination of the Board, such mistakes may be so corrected before an appeal is docketed in the Superior Court, and thereafter while the appeal is pending shall only be corrected with leave of the Court.

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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