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 674-100-3-301 - Duties of Board Members

Current through 2024-29, July 17, 2024
1.
Decision
				  making
Pursuant to 36 M.R.S. §151-D(10)(I), the Board members
					 shall consider the recommended decision and render a fair and impartial
					 decision on the merits of the appeal in accordance with the provisions of
					 section 302 of this chapter.
2.
Ex Parte communications
Members of the Board shall not have any ex parte
					 communications with or on behalf of any party, except on questions that involve
					 ministerial or administrative matters that do not address the substance of the
					 issues or the positions taken by the parties.
3.
Recusal
A Board member may be recused from participating in the
					 deciding of an appeal as follows:
A.
By request of a party
. Either party may, in writing, request that
				  a Board member be recused if that party believes that the Board member has a
				  conflict of interest or for some other reason will not be able to render an
				  impartial decision. In the event such a request is made, the Board Chair, in
				  consultation with the Board member whose recusal is sought, shall determine
				  whether the Board member should be recused from participation in the appeal. If
				  the request is denied, the Chair shall state the reasons for the denial of the
				  request.
B.
Upon the Board
				  member's own motion
. If a Board member believes he or she has a conflict
				  of interest, or for any other reason believes he or she may not be able to
				  fairly and impartially participate in the Board's consideration of the
				  recommended decision and the issuance of a final decision on the appeal, he or
				  she shall so notify the Board Chair prior to the Board's consideration of the
				  Appeals Officer's recommended decision in that matter. The Chair shall then
				  recuse the Board member who shall not participate in the consideration of the
				  appeal and the rendering of a decision by the Board.
C.
Recusal of the Chair by request of a
				  party
. When a party requests that the Board Chair be recused, the Board
				  Chair shall designate another Board member to, in consultation with the Chair,
				  determine whether the request shall be granted and the Chair recused from
				  participation in the appeal. If the request is denied, the designated Board
				  member shall state the reasons for the denial.
D.
Upon the Chair's own motion
.
				  If the Chair believes that he or she has a conflict of interest, or for any
				  other reason believes he or she may not be able to fairly and impartially
				  participate in the Board's consideration of an appeal, he or she shall so
				  notify the other Board members prior to the Board's consideration of the
				  Appeals Officer's recommended decision in that matter. The Chair shall then be
				  recused and shall not participate in the consideration of the appeal and the
				  rendering of a decision by the Board.