Utah Admin. Code R362-4-10 - Appeals Procedure

(1) A denial of an applicant's request for a tax credit may be appealed by written request pursuant to Section 63G-4-201, and in accordance with this rule.

(2) A petitioner must request an appeal hearing within 30 calendar days from the date that the Office sends written notice of its denial of tax credit.

(3) A petitioner's failure to submit a timely request for a hearing constitutes a waiver of due process rights. The request must explain why the applicant is seeking agency relief, and the petitioner must submit the request on the "Request for Hearing & Agency Action" form. The petitioner must then mail or fax the form to the address or fax number contained on the denial.

(4) The Board considers a hearing request that a petitioner sends via mail to be filed on the date of the postmark. If the postmark date is illegible, erroneous, or omitted, the Board considers the request to be filed on the date that the Board receives it, unless the petitioner can demonstrate through clear and convincing evidence that it was mailed before the date of receipt.

(5) The Board shall hold informal adjudicative proceedings in accordance with Section 63G-4-202 and 63G-4-203. The Board shall notify the petitioner and Board representative of the date, time and place of the hearing at least ten days in advance of the hearing. A continuance of a scheduled hearing is not favored, but may be allowed if good cause is shown. Failure by any party to appear at the hearing after notice has been given shall be grounds for default and shall waive both the right to contest the allegations and the right to the hearing.

(6) The petitioner named in the Request for Hearing & Agency Action form shall be permitted to testify, present evidence, and comment on the issues. Formal rules of evidence shall not apply; however,

(a) Testimony may be taken under oath.

(b) All hearings are open to all parties.

(c) Discovery is prohibited; informal disclosures will be ruled on at the pre-hearing conference.

(d) A respondent will have access to relevant information contained in the Board's files and to material gathered in the investigation of respondent to the extent permitted by law.

(e) The Board may cause an official record of the hearing to be made, at the Board's expense.

(7) Within a reasonable time, not to exceed 60 days after the close of the informal proceeding, the Board shall issue a signed decision in writing that includes a findings of fact and conclusions of law, and time limits for appeals rights, and administrative or judicial review in accordance with Section 63G-4-203(i).

Notes

Utah Admin. Code R362-4-10

Adopted by Utah State Bulletin Number 2016-15, effective 7/14/2016 Amended by Utah State Bulletin Number 2019-5, effective 2/5/2019 Amended by Utah State Bulletin Number 2021-02, effective 1/11/2021