DOR Enforcement
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The Hearing Officer's decision is the final agency action.  After the order is issued the Hearing Officer loses jurisdiction over the matter.  If you disagree with the decision you may file an appeal.

The appeal is filed in the district court in the county where you live.  Appeals must be filed within 30 days of the date of the decision. 


If you appeal, you will be required to obtain a transcript of the hearing at your expense. In an appeal, the judge will review the transcript and make a determination as to whether the Hearing Officer correctly applied the law, was arbitrary or capricious, acted within their authority, or if there are facts in evidence to support the conclusion of the Hearing Officer. An appeal is not a second hearing – if the judge determines that the Hearing Officer correctly applied the law, the Judge cannot change the decision.


There is no authority for a Hearing Officer to reconsider a decision.




*Disclaimer: This summary was prepared by the Department of Revenue Hearings Division and should be used as a reference only. Interested parties should refer to the full text of the law and seek legal counsel before drawing conclusions.