Section 254 - Orders of Appellate Tribunal

Appeal process: hearings, order amendments within six months, prior notice for increased liability, stays with 20% deposit limits

The Appellate Tribunal may hear both parties and pass such orders as it deems fit. It may amend its orders to correct mistakes apparent from the record within six months of the order, but any amendment increasing assessment or liability requires prior notice and an opportunity to be heard; certain applications require a prescribed fee. Where possible appeals should be decided within four years; the Tribunal may grant a stay of proceedings (subject to deposit or security of at least 20% and initially for up to 180 days) and may extend stays up to an aggregate of 365 days under conditions; if not disposed within the allowed period the stay stands vacated. Costs are discretionary. Copies of orders are sent to the taxpayer and the tax commissioner, and Tribunal orders are final except as provided by specified appellate provisions.