Rules and Regulations of the Board of Review

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8.1 In any appeal, all parties shall be served with a notice at least fifteen (15) days before the date set for the hearing of the appeal. The notice shall state the time and place of the hearing. RULE 9. Computation of Time. 9.1 In computing any period of time prescribed or allowed by these rules, by order of the Board or by any applicable law, the day of the act, event, or default after which the designated period of time begins to run is not to be included. The last day of the period so computed is to be included, unless it is a Saturday, Sunday or a legal holiday for the Board, in which event the period runs until the end of the next day. When the period of time prescribed or allowed is less than seven (7) days, intermediate Saturdays, Sundays and legal holidays for the Board shall be excluded in the computation. RULE 10. Continuances or Extensions of Time. 10.1 Any party desiring a continuance of a hearing shall, immediately upon receipt of notice of the hearing, or as soon thereafter as facts requiring such continuance come to his knowledge, notify the chairperson in writing of his desire, stating in detail the reasons for requesting the continuance. The chairperson, in passing upon a requestuest for continuance, shall consider whether such request was promptly and timely made. For good cause shown, the chairperson may grant such a continuance. The chairperson may at any time order a continuance on his own motion. 10.2 Whenever a party has a right or is required to take action within the period prescribed or allowed by the Board, the chairperson may (a) before the expiration of the specified period, with or without notice, extend such period; or(b) upon good cause shown, permit the act to be done after the expiration of the specified period. RULE 11. Service of Papers. 11.1 Except as otherwise provided by law, the Board shall cause to be served all orders, notices and other papers issued by it, together with any other papers which it is required by law to serve. Every other paper shall be served by the party filing it. 11.2 The decision of the Board on an appeal or complaint shall be served by the director by delivering a certified copy thereof to the taxpayer or by mailing the copy addressed to his last known place of residence and by serving an additional copy to counsel or representative of record. All other papers served by either the Board or any party shall be served upon all counsel of record at the time of such filing and upon parties themselves when not represented by counsel. 11.3 Service of papers shall be made personally or, unless otherwise provided by law, by mail. - 4 - I