Section 9-2014. HEARING PROCEDURES

 

2014.1All hearings shall be open to the public, except that the Panel Chairperson shall close any hearing or part of a hearing to the public when the evidence to be presented is accorded confidentiality under D.C. Official Code § 47-821(d)(2)(A) and (B) (2012 Supp.), or any other statutory provision. 

 

2014.2The petitioner may appear at the hearing in person, or represented by a duly authorized officer, employee, agent, or counsel. 

 

2014.3Statements or representations made by any duly authorized representative of the petitioner shall be binding upon the petitioner.

 

2014.4The members of the Panel may question the petitioner, the Deputy Chief Financial Officer, and any witnesses called upon to testify at the hearing and may allow the petitioner and the Deputy Chief Financial Officer to question each other directly.

 

2014.5The Panel Chairperson, in his or her discretion, may allow a party to examine witnesses. 

 

2014.6Evidence which is not ordinarily admissible in court under generally accepted rules of evidence may be received in evidence at the discretion of the Panel Chairperson.

 

2014.7The Panel Chairperson may exclude any evidence which he or she deems to be untimely, irrelevant, immaterial, unduly repetitious, or cumulative, and admit any evidence he or she deems to be relevant and probative.

 

2014.8Any response by OTR to an appeal which is not made available for inspection and copying by the petitioner at least seven (7) days before the hearing shall be excluded by the Commission at the hearing.  Any evidence in cases involving single-family homes which is not sent electronically or mailed to the petitioner by the OTR at least ten (10) days before the hearing shall be excluded by the Commission at the hearing.

 

2014.9At the conclusion of the hearing, the Panel Chairperson shall advise the parties that the Panel will weigh the evidence and render a decision within the time limits provided by statute.  The Panel may leave the record open to receive additional materials from the parties.

 

authority

The Real Property Tax Appeals Commission Establishment Act of 2010, effective April 8, 2011 (D.C. Law 18-363; D.C. Official Code § 47-825.01a(b)(2) (2012 Supp.)); as amended by the Real Property Tax Appeals Commission Establishment Act of 2012, effective July 13, 2012 (D.C. Law 19-155; 59 DCR 5590).

source

Final Rulemaking published at 45 DCR 24, 34 (January 2, 1998); as amended by Final Rulemaking published at 60 DCR 9888 (July 5, 2013).

EditorNote

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."