North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 15A. ENVIRONMENT AND NATURAL RESOURCES |
CHAPTER 14. GOVERNOR'S WASTE MANAGEMENT BOARD |
SUBCHAPTER B. RULES OF PROCEDURE FOR IMPLEMENTING PRIVILEGE LICENSE TAX APPEAL |
15A NCAC 14B .0111. PROPOSAL FOR DECISION
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(a) If the appeal is heard by a hearing officer or a panel composed of less than a majority of the board members, the decision shall not be made until a proposal for decision is served on the parties, and an opportunity is given to each party to file exceptions and proposed findings of fact and to present oral and written arguments to the Board.
(b) A proposal for decision shall contain proposed findings of fact and proposed conclusions of law, and shall be prepared by a person who conducted the hearing unless he becomes unavailable to the Board. If no such person is available, the proposal may be prepared by one who has read the record, unless demeanor of witnesses is a factor. If demeanor is a factor, the portions of the hearing involving demeanor shall be held again, or the case shall be dismissed without prejudice.
(c) The parties, by written stipulation or at the hearing, may waive compliance with this Rule.
History Note: Authority G.S. 143B‑285.13(12); 143B‑285.13(14);
Eff. January 1, 1983.