STATE OF DELAWARE
RULES OF THE STATE TAX APPEAL BOARD
XV. Pre-Trial Procedure
15. Except as provided in Rule XXIII,
after the proceeding is at issue
all counsel and any unrepresented
parties shall confer with one
another for purposes of:
1) Expediting the disposition of the
action;
2) Discouraging wasteful pretrial
activity, including unnecessary
discovery;
3) Considering and taking action
with respect to the items set
out in Superior Court Civil
Rule 16(c).
4) Facilitating a settlement of
action.
Within 90 days of the
filing of an answer, or the
filing of a reply to an answer
the parties shall file a
stipulated pre-trial order for
entry by the Board. The order
shall contain a statement that
the parties have conferred as
required by this rule, the
parties' agreement with respect
to the items set out in Superior
Court Civil Rule 16(c), and the
parties' proposed schedule for
the filing of case dispositive
motions or for trial.
Where a party is unrepresented
the order shall recite that the
unrepresented party is aware of
his right to appeal a decision of
the Tax Appeal Board and that
any such appeal will be limited
to the record made before the
Board. The order shall be
substantially in accordance with
Form D shown in the appendix.
The order may be freely amended
by agreement of the parties or
by application to the Board in
its discretion. A copy of Superior
Court Civil Rule 16 is located at
the end of these rules as Exhibit B.
After the receipt of the stipulated pre-
trial order the Board may in its
discretion or upon the motion of a
party hold a pre-trial conference
for any of the reasons enumerated
in Superior Court Civil Rule
16. The issues considered and
determined by the Board at trial
will be limited to those raised
at any such pre-trial conference,
the parties stipulated
pre-trial order not withstanding.
XVI. Hearings, Attendance Continuances
16a. All parties shall be given at least 10 days notice of the time set for hearing on the appeal, motions, or the other proceedings before the Board.
16b. The unexcused absence of a party or his counsel at the time and place set out in the notice of hearing described in sub-paragraph (a) above will not be an occasion for delay. The proceeding may be dismissed for failure properly to prosecute or the hearing may proceed and the case be regarded as submitted on the part of the absent party or parties.
16c. The Board may require appearance for argument or it may accept briefs in lieu of personal appearance.
16d. Any proceeding, not requiring a
hearing for submission of evidence (where
sufficient facts have been admitted,
stipulated or included in the record
in some other way), may be submitted at
any time on notice submitted to the Board
and signed by all parties interested.
The parties need not appear in person.
The Board will then proceed to the
consideration of the matter and upon
request of the parties or on its own
motion will fix a time for the
filing of briefs.
A contested motion, not predicted upon
an issue of fact, may be submitted in
the same way.
16e. Hearings before the Board shall be stenographically reported.
