(a) The Chief Commissioner:

1. (1) Presides over public meetings; or
2. (2) May designate another commissioner to preside.

(b)

1. (1) The Tax Appeals Commission will hold public meetings for rulemaking.
2. (2) All public meetings are conducted in conformity with the Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq.
3. (3) All public meetings will be specially scheduled.
4. (4) Special meetings are held on the call of the Chief Commissioner or two (2) commissioners.

(c) A quorum for the transaction of business in nonadjudicative matters is:

1. (1) All three (3) commissioners; or
2. (2) Two (2) commissioners if there is a vacancy on the commission.

(d) Meeting agenda.

1. (1) The Chief Commissioner will prepare the agenda for public meetings.

2. (2) The order of the agenda items:

   1. (A) Is intended to be flexible; and
   2. (B) May be adjusted to meet the needs of the commission.
3. (3) Additionally, the agenda may be amended by appropriate motion.