How are hearings conducted?
Hearings are conducted by a Hearing Officer who is appointed by the Regional Director. The Hearing Officer’s job is to ensure that all relevant and material facts concerning the matters at issue have been addressed by the parties on the record and that the record contains evidence on these matters. See Section 2422.21(a). All hearings are open to the public unless otherwise ordered by the Hearing Officer. Unlike ULP hearings, there is no burden of proof, with the exception of proceedings on objections to elections. Formal rules of evidence do not apply at the hearings. See Section 2422.18(b) of the Regulations.
A hearing can be held in person, by telephone conference or in writing. However, the majority of Tribunal hearings are held in person. An in person hearing requires the appearance of all the parties and/or any representatives acting on their behalf. The hearing is open to the public, unless otherwise ordered by the Tribunal. The hearing usually consists of an “evidentiary phase” and an “argument phase”. However, in some cases there may be no evidentiary phase. For example, when the parties agree to the relevant facts and the only question is whether the Superintendent (in a disciplinary matter) has imposed an appropriate penalty on the appellant. Initially, the chair of the hearing panel asks all those attending to introduce themselves. The chair then explains how the hearing will proceed and deals with any preliminary issues. The applicant or appellant usually goes first during both the argument and evidentiary phases, followed by the respondents, plus a final right of reply by the ap
Hearings before the Property Tax Commission are “de novo” (new hearings) and are not merely a review of the hearing that was heard by the county board. In hearings involving valuation, the county’s appraisal is generally presumed to be correct. In order for a property owner to prevail, he must carry the burden of proof. Hearings are conducted under the rules of evidence as practiced in the general courts of justice of the state. All testimony is given under oath and is recorded by a court reporter. Decisions of the Commission are made in the form of an order setting forth its findings of fact and conclusions of law. Appeals from Commission decisions are to the Court of Appeals and are based on the record made at the hearing. Anyone desiring further information concerning the procedure for filing an appeal with the Property Tax Commission and its functions may write to the Property Tax Commission, PO Box 871, Raleigh, NC 27602 or call 919-733-7711.
Hearings may be of the trial type evidentiary hearing similar to those conducted in court, or may consist of oral argument or testimony only, depending on the issues to be resolved and the nature of the evidence to be presented, such as when the evidence consists only of documents. The formal rules of evidence do not apply in administrative hearings. There is a structure to the hearings, but every attempt is made to make them as informal and comfortable for the participants as possible, consistent with reasonable decorum and orderly presentation of the evidence and arguments to be considered. Hearings are not conducted in a courtroom and are presided over by a Hearing Officer who need not be addressed in the same way as a judge in court. Live witness testimony is taken under oath or affirmation.
Hearings may be of the trial-type evidentiary hearing where the Petitioner bears the burden of proof by a preponderance of the evidence similar to those conducted in court, or may consist of oral argument or testimony only, depending on the issues to be resolved and the nature of the evidence to be presented, such as when the evidence consists of only documents. The formal rules of evidence do not apply. There is a structure to the hearings, but every attempt is made to make them as informal and comfortable for the participants as possible, consistent with reasonable decorum and orderly presentation of the evidence and arguments to be considered. Hearings are not conducted in a courtroom and are presided over by a Hearing Officer who need not be addressed in the same way as a judge in court. Live witness testimony is taken under oath or affirmation. The procedure for hearings is, basically, as follows: • The Petitioner makes an opening statement and/or presents witnesses, testimony or
