2022 Delaware Relief Rebate Program Ending November 30th. More Info

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Rules of the State Tax Appeal Board (4)

VI. Initiation of a Proceeding – Pleading – Continued

6h.  When motions to amend are granted at the hearing, the amendment or amended pleadings shall be filed at the hearing or with the Board within such time as it may fix.


6i.  The Board, upon motion of either party in which good cause is shown, or upon its own motion, may order a further and better statement of the nature of the claim or defense or of any matter submitted in any pleadings. Such a motion filed by a party shall point out the defects complained of and the details desired. If such order of, the Board is not obeyed within 15 days or within such other time as the Board may fix, the Board may strike the pleading to which the motion was directed or may make such other orders as it may deem just.


6j.  If no reply is required by these rules, each and every material allegation of fact set out in the answer shall be deemed to be denied. Any new or affirmative matter contained in the reply shall be deemed to be denied.


6k.  When an answer has been filed, each and every material allegation of fact set out in the petition and not expressly admitted or denied in the answer, shall be deemed to be admitted.


VII. Motion

7a.  Motions must be timely and must fully set for the alleged reason for the action sought.


7b.  The filing of a motion does not constitute cause for postponement of a hearing from the date set, unless such continuance is specifically ordered by the board following receipt of such motion.


7c.  If a motion, other than one relating to the receipt of evidence during trial, is made orally during trial, the maker thereof shall promptly reduce it to writing and file it with the Board unless the Board otherwise orders.


7d.  No motion for rehearing, further hearing or reconsideration may be filed more than 15 days after an order has been entered and no motion to vacate, modify, reconsider, or revise a final decision may be filed more than 15 days after the final decision has been entered. The filing of a motion to vacate, modify, reconsider, or revise a final order shall toll the running of the 30 day time period within which to file an appeal. The running of the 30 day time period within which to file an appeal shall commence with the entry of the Board’s order denying such a motion.


7e.  In the case of written motions, the moving party shall file an original and five copies with the Board.


VIII. Extension of Time

8.  Subject to applicable statutory provision, continuances, extensions of time and adjournments may be ordered by the Board of its own motion or may be granted in its discretion on motion of any party.


IX. Service

9a.  Every order required by its terms to be served, every pleading subsequent to the original petition, including proposed orders,unless the Board otherwise orders, every written motion other than the one which may be held ex parte and every written notice, appearance, demand, offer of judgment and similar papers shall be served upon each of the parties affected thereby, or upon counsel, if one has made an appearance, but no service need be made on parties in default for failure to appear except that pleadings asserting new or additional claims for relief against them shall be served upon them in the manner provided by these rules.


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