STATE OF DELAWARE
RULES OF THE STATE TAX APPEAL BOARD
XI. Counsel Appearance, Withdrawal, Substitution, Change of Address - Continued
11d. Change of address: Notice of any change in the mailing address of either counsel or petitioners shall be filed promptly with the Board in duplicate. Separate notice shall be filed in each proceeding.
XII. Briefs
12a. At any time, upon motion by any party or on its own motion, the Board may require the filing of briefs on any of the issues before it. In such instances all briefs must be filed at least one week before the hearing on the issues briefed.
12b. The parties shall be prepared to make oral arguments at the conclusion of the hearing or to file written citations of authorities at the time if the Board so directs. The filing of briefs and the making of oral arguments shall be in accordance with the directions of the Board.
12c. All briefs shall conform to the provisions of Civil Rule 107(c) and (d) of the Superior Court of the State of Delaware: provided, however, the Rule 107 (c)(3) shall not be construed as being applicable to proceedings before the Board.
12d. An original and five copies of all briefs shall be filed.
XIII. Subpoenas
13. The practice of the Superior Court of the State of Delaware in civil proceedings with respect to the issuance, service, proof thereof and returns of subpoenas is hereby adopted.
XIV. Discovery
14. The parties shall narrow the
issues by stipulation of all
facts which are not in controversy.
Discovery in accordance with
the civil rules of the Superior
Court of the State of Delaware
may be utilized only when the
facts in issue cannot reasonably
be stipulated to, and then only
with consent of the parties and
the approval of the Board, or
by order of the Board after a
request duly made by one of the
parties.
Whenever discovery is taken
appropriate the rules of the
Superior Court of the State
of Delaware with respect to
depositions upon oral examinations
or written questions; written
interrogatories; production of
documents or things or permission
to enter upon land or other
property for inspection
and other purposes; physical
and mental examinations;
and requests for admission, as
amended, shall apply to discovery
procedures before the Board.
The Board at a pre-trial conference
held after the filing of the
stipulated pre-trial order, or
on motion of one or more of the
parties may hold a discovery
conference.
After the discovery conference
the Board shall enter an order
identifying the issues for
discovery, establishing a plan
and schedule for discovery,
setting limitations on
discovery and determining
other matters as necessary
for the proper management of
discovery in the action. The
discovery order may be
altered or amended as justice
requires. The failure of a
party to make discovery after
approval by, or order, of the
Board including the failure
of a party to comply with the
Board's discovery order shall
be grounds for the entry of a
final order against the
defaulting party for failure
to properly prosecute the case.
