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

Current through Register Vol. 35, No. 13, July 16, 2024
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.