Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.46 - Default or Dismissal

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				Grounds. If a party fails to appear or participate in a contested case
				proceeding after proper service of notice, the presiding officer may, if no
				adjournment is granted, enter a default decision or proceed with the hearing
				and render a decision in the absence of the party.
(2) Moving for default. Where appropriate and
				not contrary to law, any party may move for default against a party who has
				failed to file a required pleading, has failed to pursue, or has failed to
				appear after proper service.
(3)
				Default decisions or decisions rendered on the merits after a party has failed
				to appear or participate in a contested case proceeding become final agency
				action unless, within 15 days after the date of notification or mailing of the
				decision, a motion to vacate is filed and served on all parties or an appeal of
				a decision on the merits is timely initiated. A motion to vacate must state all
				facts relied upon by the moving party which establish that good cause existed
				for that party's failure to appear or participate at the contested case
				proceeding. Each fact so stated must be substantiated by at least one sworn
				affidavit of a person with personal knowledge of each such fact, which
				affidavit(s) must be attached to the motion.
(4) The time for further appeal of a decision
				for which a timely motion to vacate has been filed is stayed pending a decision
				of the motion to vacate.
(5)
				Properly substantiated and timely filed motions to vacate shall be granted only
				for good cause shown. The burden of proof as to good cause is on the moving
				party. Adverse parties shall have ten days to respond to a motion to vacate.
				Adverse parties shall be allowed to conduct discovery as to the issue of good
				cause and to present evidence on the issue prior to a decision on the motion if
				a request to do so is included in that party's response.
(6) "Good cause" for purposes of this rule
				shall have the same meaning as "good cause" as interpreted in the case
				of
Purethane, Inc. v. Iowa State Board of Tax Review,
498
				N.W.2d 706 (Iowa 1993).
(7) A
				decision denying a motion to vacate is subject to further appeal within the
				time limit allowed for further appeal of a decision on the merits in the
				contested case proceeding. A decision granting a motion to vacate is subject to
				interlocutory appeal by the adverse party.
(8) If a motion to vacate is granted and no
				timely interlocutory appeal has been taken, the presiding officer shall issue
				another notice of hearing and the contested case shall proceed
				accordingly.
(9) A default decision
				may award any relief consistent with the request for relief made in the
				pleadings and embraced in the issues.
(10) A default decision may provide either
				that the default decision is to be stayed pending a timely motion to vacate or
				that the default decision is to take effect immediately, subject to a request
				for stay.