Ala. Admin. Code r. 887-X-1-.5
The Tax Tribunal is not bound by the rules of evidence applicable in civil cases in circuit court. The Tax Tribunal may, at the discretion of the Tax Tribunal Judge, admit any evidence, including hearsay, that is probative and relevant to a material fact in issue. The Tax Tribunal Judge also has discretion to allow sworn affidavits in lieu of testimony if, in the Tax Tribunal Judge's discretion, the sworn affidavit is sufficiently reliable to prove the fact or facts asserted. Notwithstanding the foregoing, the affidavit of a party to the appeal, a party's agent, employee, family member, or any other individual whose interests appear to be aligned with the party, will be admissible in lieu of testimony only upon a showing that (1) the affiant is unavailable due to death or then existing physical or mental illness or infirmity, or (2) requiring the affiant's presence at a hearing would be unduly burdensome and that the inability to cross examine the affiant will not unduly prejudice another party to the appeal. Any party that intends to submit a sworn affidavit in lieu of testimony must attest that the affiant is unavailable or that the affiant's presence would be unduly burdensome, and also submit a copy of the affidavit to the Tax Tribunal at least 30 days before the date set for the hearing. The Tax Tribunal shall provide the opposing party with a copy of the affidavit, and allow that party 10 days to object to the affidavit. If the opposing party timely objects, the Tax Tribunal Judge shall thereafter have discretion to allow or disallow the affidavit, or to take such other action as deemed appropriate under the circumstances. If deemed appropriate by the Tax Tribunal Judge, a sworn affidavit may be allowed without the affidavit being submitted for prior review, but only if, in the discretion of the Tax Tribunal Judge, the opposing party is not unduly or unfairly harmed or prejudiced by allowing the affidavit.
Ala. Admin. Code r. 887-X-1-.5
Author: William L. Thompson
Statutory Authority:Code of Ala. 1975, § 40-2B-1