Department of

Rules of the State Tax Appeal Board (6)

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.



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