Ala. Admin. Code r. 887-X-1-.16 - Joinder Of Persons Needed For Just Adjudication

The Tax Tribunal Judge, on his or her own motion or at the request of a party, may join a person in the appeal, but only if

(1) it appears that in the person's absence, complete relief cannot be accorded among those already parties in the appeal, or

(2) it appears that the party has an interest relating to the subject of the appeal and is so situated that the disposition of the action in the person's absence may (i) as a practical matter impair or impede the person's ability to protect that interest, or (ii) leave any of the persons already parties to the appeal subject to a substantial risk of incurring double, multiple, or otherwise inconsistent obligations by reason of the claimed interest. A request for joinder shall be in writing, and shall be served upon all parties to the appeal and the person or persons sought to be joined.

Notes

Ala. Admin. Code r. 887-X-1-.16

Amended by Alabama Administrative Monthly Volume XXXII, Issue No. 12, September 30, 2014, eff. 10/14/2014.

Author: William L. Thompson

Statutory Authority: Code of Ala. 1975, § 40-2B-1