1. (1) Notwithstanding Subsection R25-3-5(3), after the review hearing date has been set, each party may be granted one continuance or extension of time for the hearing, provided there are extraordinary circumstances justifying such continuance or extension. A party desiring an extension of time or a continuance of the review hearing shall file a written request with the presiding appeal authority hearing officer.

   1. (a) Every petition for a continuance shall specify the reason for the requested delay.

   2. (b) In considering a request for continuance, the appeal authority shall take into account:

      1. (i) whether the request was timely made in writing; and
      2. (ii) whether the request is based on extraordinary circumstances.

KEY: informal adjudicative proceedings, hearings, Finance appeals

Date of Last Change: April 29, 2022

Notice of Continuation: November 29, 2022

Authorizing, and Implemented or Interpreted Law: 63A-3-110