Okla. Admin. Code § 710:1-5-40

Current through Vol. 42, No. 1, September 16, 2024

Section 710:1-5-40 - Options available to parties after action by Administrative Law Judge

Unless otherwise provided in these rules, the following options are available to parties to an administrative proceeding after issuance of an unfavorable recommendation:

(1)Motion for rehearing or motion for reconsideration; content; replies; time limitations. Within fifteen (15) days following mailing of the Findings of Fact, Conclusions of Law and Recommendations of the Administrative Law Judge, any party to the proceedings may file a motion for rehearing or a motion for reconsideration with the Administrative Law Judge. The opposing party may reply to a motion for rehearing or a motion for reconsideration within fifteen (15) days after mailing of the motion for rehearing or motion for reconsideration. A party's request shall be reviewed on the basis of the content presented therein and not solely on the style of the party's motion.

(2)Rehearing procedure. If a party elects to file a motion for rehearing, that party will be precluded upon rehearing, should the motion be granted, from raising as error any issue not set forth in the motion. If a motion for rehearing is granted, the proposed Findings of Fact, Conclusions of Law and Recommendations of the Administrative Law Judge are vacated pending rehearing. If the motion is overruled, the original proposed Findings of Fact, Conclusions of Law and Recommendations of the Administrative Law Judge shall be deemed issued on the date the motion is overruled. If a rehearing is granted, notice will be issued to the parties setting out the date, time and place of the hearing.

(3)Reconsideration procedure. A motion for reconsideration must specify each ground upon which the party alleges the findings to be erroneous. If a motion for reconsideration is granted, the original proposed Findings of Fact, Conclusions of Law and Recommendations of the Administrative Law Judge are vacated. If the motion is overruled, the original proposed Findings of Fact, Conclusions of Law and Recommendations of the Administrative Law Judge shall be deemed issued on the date the motion is overruled.

(4)Grounds for granting motion for rehearing. A motion for rehearing may be granted on any of the following, although such list is illustrative and not exclusive:

(A) Newly-discovered evidence which could not, with reasonable diligence, have been discovered and produced at the hearing on the matter.

(B) Need for additional evidence to develop the facts essential to proper decision.

(C) Additional evidence necessary to address conclusions of law not contemplated prior to the Findings of Fact, Conclusions of Law and Recommendations of the Administrative Law Judge being issued.

(5)Grounds for granting motion for reconsideration. A motion for reconsideration may be granted on any of the following, although such list is illustrative and not exclusive:

(A) Need for further consideration of the issues and the evidence.

(B) A showing that issues not previously considered ought to be examined in order to properly dispose of the matter.

(C) Need for application of statute, rule or caselaw to the facts.

(6)Application for en banc hearing before Commission. If a motion for rehearing or reconsideration is denied, the aggrieved party may, within fifteen (15) days following mailing of such denial, file an application for oral argument before the Tax Commission en banc. If a motion for hearing en banc is granted, the case will be heard by the Commissioners sitting together as a decision-making body.

(7)En banc hearing procedure. Any party may apply for a hearing en banc before the Commissioners whether or not he/she moved for rehearing or reconsideration before the Administrative Law Judge. If a motion for rehearing or reconsideration before the Administrative Law Judge is not filed, any party requesting a direct appeal to the Commission en banc, must file said motion for a hearing en banc within fifteen (15) days of the mailing of the Administrative Law Judge's findings. The application must specify each ground upon which the party alleges the Findings, Conclusions and Recommendations to be erroneous. The opposing party may reply to a motion for hearing en banc within fifteen (15) days after mailing of the motion for hearing en banc. Should the application be granted, the moving party will be precluded from raising as error any issue not set forth in the application for a hearing en banc.

(8)Granting of hearing en banc; filing of briefs; time limitations. If such application for oral argument is granted, the Commissioners will set a date, time and place for the hearing and notice will be given to each side by mail at least twenty (20) days in advance of the hearing. Typewritten briefs must be submitted to the Commissioners at least fourteen (14) days prior to such hearing, or as otherwise directed by the Commission. Time limits for oral arguments will be set by the Commissioners at the time of the hearing.

(9)Exhaustion of administrative remedies. Although taxpayers must exhaust all administrative remedies before filing an appeal, it is not necessary to move for reconsideration or rehearing or to apply for a hearing en banc to exhaust administrative remedies.

(10)Commission decision commences appeal time. The time for filing an appeal commences upon issuance of a final order by the Commissioners for which an appeal is permitted by statute. Neither a motion for rehearing or reconsideration nor an application for a hearing en banc will be granted after a final order has been issued by the Commissioners. Therefore, a motion for rehearing or reconsideration or an application for a hearing en banc filed after the Commissioners have issued a final order will not serve to stay the time to appeal.

Okla. Admin. Code § 710:1-5-40

Amended at 10 Ok Reg 3819, eff 7-12-93; Amended at 11 Ok Reg 3465, eff 6-26-94; Amended at 12 Ok Reg 2923, eff 7-14-95; Amended at 13 Ok Reg 3091, eff 7-11-96; Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 25 Ok Reg 2027, eff 7-1-08; Amended at 28 Ok Reg 929, eff 6-1-11

Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/11/2024