2003.1 Subject to the restrictions in this section and in § 2004 of this Title, the Administrative Officer shall make all panel assignments. Each panel shall select a Panel Chairperson from among the members of that panel.

2003.2 The Administrative Officer shall endeavor each year, or as required, based on the Board members' background and expertise, to create Panels with balanced expertise for the review and determination of appeals.

2003.3 No three (3) Board members shall serve on the same panel for more than one tax year.

2003.4 Each Panel Chairperson shall preside over the Panel to which that Panel Chairperson is assigned.

2003.5 Each appeal filed with the Board, in which the petitioner has requested to appear before the Board, shall be reviewed and decided by all three members of a Panel unless the petitioner agrees in writing that the appeal may be decided by two members of the Panel.

2003.6 Decisions of the Panel shall be made by a majority of the members of the Panel. If the petitioner has agreed to allow a two-member Panel to decide his or her appeal, as provided in § 2003.5, then the decision must be unanimous. In the event that a two-member Panel is unable to reach a unanimous decision, the Chairperson shall re-schedule the appeal before a Panel to be composed of three members.

SOURCE: Final Rulemaking published at 45 DCR 24, 27 (January 2, 1998); as amended by Final Rulemaking published at 49 DCR 2897 (March 29, 2002).