(a) The principal office of the Tax Appeals Commission shall be located in: (1) Little Rock, Arkansas; and(2) A building that is separate from any building in which a division of the Department of Finance and Administration is located.(b) To provide taxpayers a reasonable opportunity to appear before the commission, the commission may conduct its hearings at:(1) Its principal office; and(2) Buildings or facilities, or both, leased or owned by state or local public agencies or entities within the state.(c)(1) The commission may contract only with state and local public agencies or entities in the State of Arkansas to arrange for hearing rooms, chambers, offices, or other appropriate facilities for the commission's principal office in Little Rock and for hearings not held at the commission's principal office.(2) The limitation stated in subdivision (c)(1) of this section does not apply to teleconferencing, videoconferencing, or similar electronic means that may allow for remote participation in commission proceedings.(d) With the consent of the taxpayer and with all parties invited to observe, the commission may conduct on-site observation of tangible personal property, real articipation in commission proceedings.(d) With the consent of the taxpayer and with all parties invited to observe, the commission may conduct on-site observation of tangible personal property, real property, and activities that are relevant to a controversy.Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Arkansas Legal Code