Arkansas Administrative Code

26 CAR § 411-104. In-person hearings outside of Little Rock. (a) The Tax Appeals Commission may arrange for the use of state or local government facilities to allow it to conduct hearings throughout the state. (b) A taxpayer may request, in writing in the petition or on motion, t…

26 CAR § 411-105. Consolidation. (a) If there are separate matters that involve similar issues of law or fact and identical or related parties, the matters may be consolidated if it appears that consolidation would: (1) Promote the just, speedy, and inexpensive resolution of the …

26 CAR § 411-106. Filing and service. (a) Unless a filing is rejected by the Tax Appeals Commission, a document is deemed filed on the earlier of: (1) The date the document was submitted electronically via the electronic filing system; or (2) The date the document is received by …

26 CAR § 411-107. Computing time. (a) Any period of time set forth in this part or in the Independent Tax Appeals Commission Act, Arkansas Code § 26-18-1101 et seq., unless otherwise provided by law, shall begin on the first day following the day of the act that initiates the per…

26 CAR § 411-108. Noncompliance. (a)(1) If a petition, answer, reply, or other document is timely filed but determined by the presiding commissioner to be noncompliant, the party shall be allowed fourteen (14) days from the date of notice to cure, except that, for cure of a Power…

26 CAR § 411-109. Ex parte communications. (a) A commissioner shall not initiate, permit, or consider ex parte communications or other communications made outside the presence of the parties or their representatives concerning a pending or impending matter. (b) When circumstances…

26 CAR § 411-201. Appeal petition. (a)(1)(A) Only a taxpayer or a taxpayer’s authorized representative can file an appeal petition to the Tax Appeals Commission. (B) The definition of “taxpayer” limits petitions to protesting certain actions or decisions of the Department of Fina…

26 CAR § 411-202. Answer. (a) The Department of Finance and Administration shall file an answer to an appeal petition within sixty (60) days of receipt of the petition from the Tax Appeals Commission. (b)(1) An answer is not required in an expedited hearing. (2) See 26 CAR § 411-…

26 CAR § 411-203. Reply. (a) The taxpayer may respond to the answer by filing a reply within thirty (30) days of service of the answer but is not required to do so. (b) A reply may not exceed the scope of the petition or answer.

26 CAR § 411-204. Expedited cases. (a) Certain types of cases are required by law to be heard on an expedited basis, including shortened petition deadlines. (b) The petition shall indicate that it is a type of case that must be expedited. (c)(1) For an expedited case, the hearing…

26 CAR § 411-205. Amended pleadings. (a) The taxpayer may amend the appeal petition at any time before the period for filing an answer expires, once per petition. (b) The Department of Finance and Administration may amend the answer at any time before the period for filing a repl…

26 CAR § 411-206. Jurisdictional objections or deficiencies. (a)(1) Any objection to Tax Appeals Commission jurisdiction shall be raised by filing a motion to dismiss under 26 CAR § 411-301. (2) The commission may raise a jurisdictional matter on its own. (b) All case deadlines, …

26 CAR § 411-301. Motions. (a)(1) All requests for relief shall be by motion. (2) Motions must be in writing or made during a hearing or conference. (3) Motions must fully state the action requested and the grounds relied upon. (4) Written motions shall be: (A) Filed with the Tax…

26 CAR § 411-302. Case management. (a) In any case, the presiding commissioner may direct the parties to appear for a conference. (b) This conference may consider: (1) The simplification of issues; (2) The status of efforts to stipulate pursuant to 26 CAR § 411-403; (3) The neces…

26 CAR § 411-303. On-site observation. (a) The Tax Appeals Commission may conduct on-site observation of tangible personal property, real property, and activities that are relevant to a controversy. (b) On-site observation may occur only with: (1) The consent of the taxpayer; and…

26 CAR § 411-304. No discovery. (a) There is no discovery in Tax Appeals Commission adjudications, including without limitation: (1) Interrogatories; (2) Requests for admission; (3) Requests for production; (4) Depositions; and (5) Requests for inspections. (b) Neither the commis…

26 CAR § 411-305. Closure of record in written submissions cases. (a) For nonexpedited cases to be decided on written submissions without a hearing, after the reply has been filed or the deadline to do so has passed under 26 CAR § 411-203, the Tax Appeals Commission shall schedul…

26 CAR § 411-401. Hearing scheduling. (a)(1) The presiding commissioner shall schedule the hearing, which, except in expedited cases, shall be held within ninety (90) days of the date the reply was filed or the expiration of the deadline to file the reply. (2) For expedited cases…

26 CAR § 411-402. Prehearing, hearing, and post-hearing procedures. (a) The presiding commissioner: (1) Presides at the hearing; (2) Presides over prehearing, post-hearing, and other case conferences and matters, including if a hearing has been waived altogether; and (3) May rule…

26 CAR § 411-403. Stipulation. (a) The parties to a case shall, in good faith, make every reasonable effort to stipulate all relevant and nonprivileged facts to the fullest extent to which a complete or qualified agreement can or fairly should be reached. (b) The Tax Appeals Comm…

26 CAR § 411-404. Evidence. (a) The presiding commissioner shall admit relevant evidence, including hearsay, if it is probative of a material fact in controversy. (b) Irrelevant, immaterial, and unduly repetitive evidence shall be excluded. (c)(1) The presiding commissioner may r…

26 CAR § 411-405. Recording of hearing. (a)(1) The parties may record the hearing. (2) Only audio recordings shall be permitted. (3) Broadcasting of hearings in any form is prohibited. (b)(1) If a party desires to have a written transcript made of the hearing, the requesting part…

26 CAR § 411-406. Failure to appear at hearing or prosecute case. (a) If a party fails to appear or participate in a hearing after proper service of notice, the Tax Appeals Commission may proceed with the hearing and render a decision notwithstanding the party’s failure to appear…

26 CAR § 411-407. Bifurcation of proceedings. (a) If the Tax Appeals Commission determines that a resolution of a threshold issue, such as a statute of limitations, may dispose of a case, the commission may bifurcate proceedings to hear and decide the threshold matter. (b)(1) If …

26 CAR § 411-501. Issuance of decision to the parties. (a)(1) The Tax Appeals Commission will issue a written decision. (2) The decision will include findings of fact and conclusions of law. (3) It will grant or deny relief and issue orders as the commission deems appropriate to …

26 CAR § 411-502. Redaction and publication of decision. (a) The decision shall be published by the Tax Appeals Commission on its website. (b)(1) Before publication of a decision, taxpayer-identifying information shall be redacted. (2) Taxpayer-identifying information includes ta…

26 CAR § 411-503. En banc decisions. (a) In an en banc case, a commissioner may join in, concur with, or dissent from a decision, in all or in part. (b) A decision or portion of a decision in which two (2) or more commissioners join creates binding precedent as provided in Arkans…

26 CAR § 411-601. Scope and application of electronic filing. (a)(1) Use of the electronic filing system for filings after the petition is required for an authorized representative, except for an authorized representative with a disability that prevents the use of the electronic …

26 CAR § 411-602. Time of filing. (a)(1) An electronic document is submitted when the transmission to the electronic filing system is completed. (2) It is the user’s responsibility to confirm that the transmission of the electronic document was completed. (b) After review and acc…

26 CAR § 411-603. Signatures. (a) An electronic document shall be deemed to be signed by the registered user who files it. (b) An electronic document may be signed by scanned or digital signature, or, for signatures other than a taxpayer’s signature on a Power of Attorney form, a…

26 CAR § 411-604. Format of documents. (a) Electronic documents filed by the parties shall: (1) Be legible; and (2) Not contain hyperlinks to external sources. (b) Upon request of the Tax Appeals Commission, spreadsheets or workbooks shall be provided in both: (1) A static format…

26 CAR § 411-605. Registration requirements. Users shall furnish at least one (1) email address for electronic service and other notices.

26 CAR § 411-606. Technical failures. (a) A technical failure of the electronic filing system shall excuse an untimely filing. (b)(1) A user’s technical problem that prevents submitting an electronic filing is not a technical failure of the electronic filing system. (2) Users tha…

26 CAR § 210-101. General scope of authority. The Assessment Coordination Division has the full power and authority in the administration of the property tax laws of this state to exercise general and complete supervision and control over: (1) The valuation, assessment, and equal…

26 CAR § 210-102. Description of organization. (a)(1) The Assessment Coordination Division welcomes inquiries from the public. (2) Areas of responsibility are assigned to divisions within the Assessment Coordination Division. (b) The Assessment Coordination Division is composed o…

26 CAR § 210-103. Public inspection. All orders, decisions, opinions, rules, and other written statements of policy or interpretations formulated, adopted, or used by the Assessment Coordination Division in the discharge of its functions are available for copying and public inspe…

26 CAR § 210-104. The Freedom of Information Act of 1967. (a) The Assessment Coordination Division shall fully comply with the Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq., as amended. (b) Photocopies of documents shall be fifty cents ($0.50) each.…

26 CAR § 210-105. Assessment Coordination Division best practices advisory groups. (a)(1) There are hereby created the Assessment Coordination Division best practices advisory groups. (2) The groups shall advise and assist the Director of the Assessment Coordination Division in t…

26 CAR § 211-101. Petitions for declaratory orders. (a) Pursuant to Acts 1967, No. 434, petitions for declaratory orders as to the applicability of any rule, statute, or order enforced by the Assessment Coordination Division shall be in writing and signed by the petitioner. (b) P…

26 CAR § 211-102. Public right to petition. (a) Any person has the right to petition for the issuance, amendment, or repeal of any rule. (b) Within thirty (30) days after submission of a petition, the Assessment Coordination Division shall either: (1) Deny the petition, stating i…

26 CAR § 211-103. Administrative Hearing Advisory Board. (a) There is hereby created an Administrative Hearing Advisory Board (hereinafter called the hearing board), which shall consist of seven (7) members appointed by the Director of the Assessment Coordination Division as foll…

26 CAR § 211-201. Scope. (a) The provisions of the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq., as amended, are applicable to all final orders and decisions of the Assessment Coordination Division. (b) This subpart applies to, but is not limited to, a…

26 CAR § 211-202. Presiding officer. (a) The Chair of the Administrative Hearing Advisory Board (hearing board) shall request the Attorney General to provide a presiding officer to preside at the hearing. (b) If the Attorney General does not provide a hearing officer the chair ma…

26 CAR § 211-203. Appearances. (a) Any party appearing in the Assessment Coordination Division proceeding has the right, at his or her own expense, to be represented by counsel. (b) A party may request a formal hearing, or adjudicatory proceeding, on his or her own behalf or may …

26 CAR § 211-204. Consolidation. If there are separate matters that involve similar issues of law or fact, or identical parties, the matters may be consolidated if it appears that consolidation would: (1) Promote the just, speedy, and inexpensive resolution of the proceedings; an…

26 CAR § 211-205. Notice to interested parties. If it appears that the determination of the rights of parties in a proceeding will necessarily involve a determination of the substantial interests of persons who are not parties, the presiding officer may enter an order requiring t…

26 CAR § 211-206. Service of papers. Unless the presiding officer otherwise orders, every pleading and every other paper filed for the proceeding, except applications for witness subpoenas and the subpoenas, shall be served on each party or the party's representative at the last …

26 CAR § 211-207. Initiation and notice of hearing. (a) An administrative adjudication is initiated by the request of the respondent for a formal hearing and upon which event the Assessment Coordination Division shall issue a notice of hearing. (b)(1) The notice of hearing will b…

26 CAR § 211-208. Motions. (a) All requests for relief will be by motion. (b) Motions must be in writing or made on the record during a hearing. (c) A motion must fully state the action requested and the grounds relied upon. (d)(1) The original written motion will be filed with t…

26 CAR § 211-209. Answer. (a) The party filing the request for a hearing shall be called the respondent. (b) A respondent may, but is not required to, file an answer or objection to the action of the Assessment Coordination Division that brought about the request for an adjudicat…