New Mexico Administrative Code
Title 22 - COURTS
Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE
Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT
Section 22.600.3.9 - PEREMPTORY EXCUSAL OF PRESIDING HEARING OFFICER

A. Hearing officers shall be assigned to preside over protests as determined by the chief hearing officer upon consideration of a hearing officer's experience, availability or other considerations bearing on the management of the administrative docket. Notice of an assignment shall be provided in the notice of the initial merits or scheduling hearing set in response to the request for hearing. Unless otherwise stated in such notice, or in a preceding notice of assignment, the hearing officer assigned to the protest shall be identified by referring to the signature block in the notice of the initial hearing.

B. Either party may exercise its one-time right of peremptory excusal of the assigned hearing officer within 10 days of the notice of hearing or other notice of assignment, whichever is earlier in time, provided that the party seeking the excusal has not previously sought a discretionary ruling of the hearing officer to be excused. Upon a timely and proper notice of excusal, the chief hearing officer shall reassign the protest and provide notice to the parties.

C.In the event both parties seek to excuse the same hearing officer in response to the same notice, only the excusal submitted earlier in time shall be effective and the party whose excusal was filed subsequent to the other shall retain its right to excuse the next-assigned hearing officer provided its notice is filed within 10 days of a notice of reassignment and it has not sought a discretionary ruling of the hearing officer to be excused.

D.At any time while a protest is pending, the chief hearing officer may be required to reassign a case due to unforeseen circumstances, docket management, or agency resource concerns. Circumstances permitting, the chief hearing officer will provide at least 14-day notice of a reassignment. A party that has not previously exercised its peremptory right of excusal shall be permitted 10 days from such notice to excuse the hearing officer provided that they have not sought a discretionary ruling of that hearing officer.

E. A notice of reassignment within 14 days of a scheduled hearing shall not be grounds to necessarily continue the scheduled hearing. Continuance requests under such conditions shall be considered based on the unique circumstances presented by the specific protest.

F. For the purpose of this rule, the term "party" shall include all members of a group of parties. In identifying the group comprising a party, the administrative hearings office may consider whether the parties are represented by the same law firm, accounting firm, or other authorized representative; whether the parties filed a joint protest or have filed joint pleadings; and whether the parties consist of a business entity or other organization and its owners, parents, subsidiaries officers, directors, or major shareholders.

G. An objection to the timeliness or validity of a peremptory excusal may be raised by any party or by the administrative hearings office on its own motion. The chief hearing officer or the presiding hearing officer may rule on the timeliness or validity of any such objection, provided that an order prepared by and signed by the presiding hearing officer shall also be concurrently signed by the chief hearing officer. If the hearing officer or chief hearing officer determines that the excusal has met the applicable procedural and legal requirements in this rule, the hearing officer shall proceed no further in the protest. If the presiding hearing officer or chief hearing officer determines that the excusal has not met the applicable procedural and legal requirements in this rule, the hearing officer may continue to preside over the protest.