Rule 35-101-5.2 - Method and Standard for Presentation of Evidence at HearingsA. Since an official transcript is not made of the hearing of an administrative appeal covered by this Chapter and any judicial review of the decision of the Board in an administrative appeal covered by this Chapter will be heard de novo and/or involve a full evidentiary judicial hearing before a Court and in order to streamline the hearing process, presentation of evidence before the Board in an administrative appeal covered by the Chapter is not required to be by examination of witnesses. Parties may present evidence through an oral presentation, written presentation and/or by the introduction of documentary evidence.B. If a party does present evidence to the Board through examination of a witness, the witness shall be sworn in by the presiding board member.C. The Mississippi Rules of Evidence will apply at hearings held in the administrative appeals covered by this Chapter, but they will be relaxed. Relevant hearsay evidence may be presented unless the presiding board member determines that such evidence lacks trustworthiness.D. If a party presents evidence to the Board through witnesses, any other party to the administrative appeal will be entitled to cross-examine such witnesses.E. Any board member may ask questions of any party, witness or other person who is present at the hearing. When such questioning occurs, each party to the administrative appeal will be given the opportunity to also question such party or person, but such questioning shall be limited to the area of examination by the board member. The order of such questioning will be determined by the presiding board member.F. Any party presenting a document to the Board for consideration shall provide all other parties to the administrative appeal with a copy of the document before or at the time of presentation of the document to the Board and shall have sufficient copies of the document at the hearing to allow at least four (4) copies of the document to be left with the Board.G. The Board may also take official notice of the following without the presentation of additional evidence: 1) Records and files maintained by the Board;2) Tax returns, tax reports and related documents filed with the Department for or on behalf of the appellant or any affiliated company; and3) Any fact that may be judicially noticed by the courts of this state.H. Even though an official transcript is not made of the hearings in the administrative appeals covered by this Chapter, the Executive Director may make an audio and/or video recording of the hearing. When such recording is made, a party may obtain a copy of the recording from the Executive Director on the prepayment of the cost of the copy. In the case of a request for a copy of the recording by the Department, the Executive Director shall waive payment of this cost.I. To avoid unnecessary disruption and delays during the hearing, if the Executive Director makes a recording of a hearing in an administrative appeal covered by this Chapter, a party will not be allowed to record the hearing by any means, including, but not limited to, an audio recording, video recording or transcription by a court reporter.J. If the Executive Director does not make a recording of a hearing in an administrative appeal covered by the Chapter, but a recording is made by one of the parties to the administrative appeal, a copy of the recording will be provided by this party to any other party in the administrative appeal and/or the Executive Director upon request and payment of the cost of copying the recording.35 Miss. Code. R. 101-5.2
Miss. Code Ann. § 27-4-3(l)(a)(Rev. 2010)