reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 3 - Authorized Representatives › Section 3-1 - Representation by local government representative

Current through July 10, 2024
Authority: IC 6-1.5-6-1
Affected: IC 6-1.1-15
Sec. 1.
(a) A local government
				representative who meets the requirements in
				50 IAC
				15-4-1 may represent a party before the
				board.
(b) A local
				government representative must file with the board a written
				verification that the representative is a professional appraiser
				approved by the department. A separate verification must be filed in
				each proceeding where such representation is provided.
(c) A local government
				representative may not represent a party regarding issues that would
				comprise the unauthorized practice of law, including:
(1) matters relating to real and
				personal property exemptions;
(2) claims that assessments or
				taxes are "illegal as a matter of law"; or
(3) claims regarding the
				constitutionality of an assessment.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 3 - Authorized Representatives › Section 3-2 - Representation by certified public accountant

Current through July 10, 2024
Authority: IC 6-1.5-6-1
Affected: IC 6-1.1-15
Sec. 2.
(a) A certified public accountant
				may represent a party before the board in regard to a personal
				property appeal.
(b) A
				certified public accountant must file with the board an executed
				power of attorney from the party on the form prescribed by the
				board.
(c) A certified
				public accountant may not represent a party regarding issues that
				would comprise the unauthorized practice of law, including:
(1) matters relating to personal
				property exemptions;
(2)
				claims that assessments or taxes are "illegal as a matter of law";
				or
(3) claims regarding
				the constitutionality of an assessment.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 3 - Authorized Representatives › Section 3-3 - Representation on behalf of minority or incapacitated party

Current through July 10, 2024
Authority: IC 6-1.5-6-1
Affected: IC 6-1.1-15
Sec. 3.
(a) For good cause shown, the board
				may, in its discretion, permit a person to represent a party who:
(1) has not attained eighteen (18)
				years of age;
(2) is not
				mentally competent; or
(3) is physically unable to file
				and pursue or defend an appeal.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 3 - Authorized Representatives › Section 3-4 - Representation on behalf of business or nonprofit organization

Current through July 10, 2024
Authority: IC 6-1.5-6-1
Affected: IC 6-1.1-15
Sec. 4.
(a) A party that is a business or
				nonprofit organization may be represented by a person who is:
(1) a full-time employee of the
				business;
(2) an officer
				of a nonprofit organization; or
(3) a principal of a closely held
				business entity.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 3 - Authorized Representatives › Section 3-5 - Representation by attorney-at-law

Current through July 10, 2024
Authority: IC 6-1.5-6-1
Affected: IC 6-1.1-15
Sec. 5.
(a) A member of the Indiana bar in
				good standing may represent a party before the board.
(b) Attorneys not admitted to
				practice in Indiana who seek to appear before the board must be
				granted temporary admission to the Indiana bar in order to represent
				a party before the board.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 3 - Authorized Representatives › Section 3-6 - Notice of appearance; change of address

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 6.
(a) An authorized representative
				must file a notice of appearance.
(b) A notice of appearance must
				include the authorized representative's name, address, electronic
				mail address, and telephone number.
(c) An authorized representative
				who has included the information required in a notice of appearance
				in the petition need not file an additional notice of
				appearance.
(d) A party
				or a party's authorized representative must provide written
				notification to the board and all other parties of any change of
				address.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 4 - General Procedures › Section 4-1 - Trial rules

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 1.
(a) To the extent that they do not
				conflict with the statutes governing property tax appeals or this
				title, the board may consult the trial rules, and the body of case
				law developed around them, to assist with handling tax
				appeals.
(b) The
				provisions of the trial rules pertaining to notice pleading and
				affirmative defenses do not apply to appeals before the
				board.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 4 - General Procedures › Section 4-2 - Petition-specific procedural rules; case management orders

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 2.
(a) In the board's discretion, the
				board may issue orders that supersede the rules under this title as
				applied to a specific petition.
(b) An express provision in a case
				management order supersedes a rule under this title, including in
				regard to discovery rules.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 4 - General Procedures › Section 4-3 - Determination of designated periods of time and filing dates

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 3.
(a) This section applies to the
				computation of any period of time prescribed or allowed by:
(1) this article; or
(2) order of the
				board.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 4 - General Procedures › Section 4-4 - Service by the board

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15-4; IC 6-1.1-15-5
Sec. 4.
(a) This section applies to the
				service of:
(1) notices required by
				the board under IC 6-1.1-15-4 and IC 6-1.1-15-5; and
(2) any other:
(A) ruling;
(B) order;
(C) determination; or
(D) notice; issued by the
				board.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 4 - General Procedures › Section 4-5 - Ex parte communications

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 5.
(a) Parties, their authorized
				representatives, and anyone acting on their behalf are prohibited
				from engaging in ex parte communications with a commissioner or
				employee of the board regarding substantive matters relating to an
				appeal before the board.
(b) Ex parte communications may be
				grounds for sanctions, including, but not limited to, dismissal of
				the appeal.
(c)
				Communications:
(1) regarding
				matters of practice and procedure;
(2) that do not pertain to the
				merits of the appeal; or
(3) to which the opposing party or
				parties have given consent; are not considered ex parte
				communications under this section.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 4 - General Procedures › Section 4-6 - Service to all parties required

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 6.
(a) All documents and other papers
				that are filed with or submitted to the administrative law judge or
				board regarding a matter governed by this article must also be served
				upon all parties or, if the party has a properly authorized
				representative, upon the authorized representative.
(b) Service of papers other than
				appeal petitions and petitions for rehearing may be made by
				electronic mail unless, in writing, a party specifically requests
				otherwise.
(c) The board
				will not consider any request that does not contain a certificate of
				service on all parties.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 4 - General Procedures › Section 4-7 - Delegation of hearing powers to administrative law judges

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.5-3-2; IC 6-1.5-3-3
Sec. 7.
(a) The board shall appoint
				administrative law judges by written order.
(b) The board may delegate to an
				administrative law judge the power to hear a particular appeal.
				Delegations need not be in writing.
(c) The delegation of an
				administrative law judge to a particular appeal may be reassigned in
				the discretion of the board and without notice.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 5 - Filing Appeal Petitions › Section 5-1 - Filing of appeal petitions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 1.
(a) A separate petition must be
				filed for each parcel and each tax year unless leave is granted for
				consolidation. (b) An appeal petition must be filed with the board at
				the central office by:
(1) personal
				delivery;
(2) deposit in
				the United States mail;
(3) deposit with a private carrier;
				or
(4) registered or
				certified mail, return receipt requested.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 5 - Filing Appeal Petitions › Section 5-2 - Consolidated appeal petitions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 2.
(a) A party may request leave from
				the board to file a single consolidated appeal petition for two (2)
				or more parcels.
(b) A
				consolidated appeal may only include petitions for the same tax
				year.
(c) The board may
				sua sponte consolidate petitions within the board's
				discretion.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 5 - Filing Appeal Petitions › Section 5-3 - Appeal petition defect

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15-3; IC 6-1.1-15-4
Sec. 3.
(a) An appeal petition shall
				include all information requested on the petition form.
(b) If the board sends a notice of
				defect, and the petitioner fails to correct or cure the appeal
				petition, the board may dismiss the appeal under 52 IAC
				4-9-5.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 5 - Filing Appeal Petitions › Section 5-4 - Amendments to appeal petitions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 4.
(a) A party may amend a petition in
				response to a notice of defect.
(b) A party may request leave to
				amend a petition for good cause shown.
(c) A petition under the small
				claims docket cannot be amended unless transferred out of the small
				claims docket.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 5 - Filing Appeal Petitions › Section 5-5 - Election to small claims docket

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-2-4; IC 6-1.1-15
Sec. 5.
(a) The small claims docket is an
				expedited process for resolving appeals. It allows the board to
				schedule several hearings on the same day, and petitions are
				scheduled for hearing more promptly. Parties may agree to be governed
				by the small claims procedures for any appeal.
(b) The small claims rules include
				the following:
(1) Optional evidence
				exchange rules under 52 IAC 4-8-2.
(2) A prohibition of discovery
				under 52 IAC 4-8-4.
(3)
				Twenty (20) minute time limits for presentation of evidence under 52
				IAC 4-6-4.
(4) A
				prohibition of summary judgment motions under 52 IAC
				4-7-3.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-1 - Place of hearing

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 1.
(a) In the discretion of the board,
				hearings will be held in:
(1)
				Indianapolis; or
(2) the
				county in which the property subject to the appeal is
				located.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-2 - Consolidated hearings

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 2.
The board may set multiple appeals involving the
				  same petitioner and respondent for hearing at the same time. For good
				  cause shown, a party may request that two (2) or more petitions set
				  for the same date be heard separately or on different
				  dates.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-3 - Conduct of hearing

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 3.
(a) In the discretion of the board,
				hearings will be conducted by:
(1)
				an administrative law judge;
(2) any member of the board acting
				as an administrative law judge; or
(3) the board sitting in its
				entirety.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-4 - Small claims docket hearing presentation time restrictions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 4.
(a) Each party will be restricted
				in the amount of time it will be allowed to present its case in a
				small claims proceeding to no more than twenty (20)
				minutes.
(b) Parties that
				elect the small claims procedure must be prepared to present their
				case within the time restrictions. It is the responsibility of the
				parties to organize their presentation such that the oral
				presentation references the supporting written and documentary
				evidence sufficient for the administrative law judge and board to
				make the desired connections between the oral testimony and any more
				detailed supporting evidence. Exhibit lists, evidentiary outlines,
				affidavits, summaries, and other such tools should be utilized if
				necessary for the party to present its case within the time
				restrictions.
(c) An
				administrative law judge has discretion to fairly and impartially
				adjust hearing time restrictions at a small claims docket hearing as
				necessary for the administration of justice.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-5 - Record of hearing

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 5.
(a) All final hearings will be
				recorded. Unless a court reporter service is retained by a party, the
				hearing will be recorded by the administrative law judge.
(b) Preliminary hearings may be
				recorded in the discretion of the board.
(c) A party may hire a court
				reporting service to record and transcribe the hearing.
(d) The board and its
				administrative law judges may specify the manner in which exhibits
				are to be labeled and organized.
(e) The board shall maintain a
				record of the following:
(1)
				Evidence, exhibits, and briefs submitted to it.
(2) Other documents made part of
				the record.
(3) Exhibits
				that were offered to prove in response to a sustained
				objection.
(4) Matters of
				which the board expressly takes official notice.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-6 - Court reporter services

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 6.
(a) If a court reporting service is
				retained for the hearing, the court reporter shall record the hearing
				and transcribe the recording.
(b) The court reporter shall
				provide to the board, at no cost to the board, a paper copy and an
				electronic copy of the transcript.
(c) The court reporter shall be
				instructed to make the transcript available to both parties and the
				board at the same time.
(d) Within ten (10) days of receipt
				of the transcript, the parties shall, with specificity, identify any
				errors in the transcript by filing with the board a notice of errata.
				Failure to file a notice of errata shall waive any objections
				regarding the transcript.
(e) In the event of an appeal to
				the tax court, the transcript prepared by the court reporter will be
				certified by the board as the transcript for the agency
				record.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-7 - Hearing in excess of one day

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 7.
(a) Parties who request a hearing
				in excess of one (1) day must submit to the board proposed case
				management orders that include the length of hearing
				requested.
(b) Absent
				exceptional circumstances, all hearings in excess of one (1) day will
				be conducted in Indianapolis.
(c) When a hearing in excess of one
				(1) day is granted:
(1) the parties
				shall retain a court reporter to record the hearing and transcribe
				the recording in accordance with this article;
(2) the fees of the court reporter
				shall be shared equally by the parties; and
(3) the parties shall present an
				electronic copy of all exhibits to the board.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-8 - Stipulated record or facts

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 8.
(a) In lieu of a hearing, and by
				agreement of the parties, the board may issue a determination based
				upon a stipulated record.
(b) In lieu of a hearing, and by
				agreement of the parties, the board may issue a determination based
				upon a record of stipulated facts.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-9 - Admissibility of evidence

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 9.
(a) The administrative law judge
				shall regulate the course of the proceedings without recourse to the
				rules of evidence.
(b) A
				party may object to the admissibility of evidence during the hearing.
				The administrative law judge may defer a ruling on the admissibility
				of the evidence for the board's decision. If the administrative law
				judge defers a ruling, all proffered evidence will be entered for the
				record and its admissibility will be considered by the board and
				addressed in the findings.
(c) The board will determine the
				relevance and weight to be assigned to the evidence. Although
				evidence may be admitted over the objection of a party, if it:
(1) is immaterial;
(2) is irrelevant; or
(3) should be excluded or
				disregarded on other grounds; it will not be assigned any weight in
				the board's final determination.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-10 - Confidential information

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 5-14-3-1; IC 6-1.1-15; IC
				  6-1.1-35-9
Sec. 10.
(a) In all submissions to the
				board, a party shall redact all confidential information not
				necessary to the disposition of the appeal by blacking out the
				unnecessary confidential information.
(b) In all submissions to the board
				that contain confidential information necessary to the disposition of
				the appeal, the pages containing confidential information shall be
				printed on green paper.
(c) In any hearing on the record, a
				party shall indicate when testimony elicits confidential information,
				including when such testimony begins and ends. If the hearing is
				recorded by a court reporter, a party shall, within thirty (30) days
				of receipt of the transcript, submit on green paper the pages of the
				transcript that contain confidential information, whether indicated
				during the hearing or not.
(d) The parties shall keep the
				green pages in their natural sequence in the submitted document at
				the time of submission, and the board will segregate those pages from
				public access. The board may request a party to submit an index of
				pages containing confidential information.
(e) A party may waive the right to
				exclude confidential information. A party who fails to ensure
				confidential information is properly excluded at the time of
				submission must seek exclusion by motion, notice to the other
				parties, and show good cause in support of the motion.
(f) The board may exercise its
				authority, sua sponte or by motion of a party, to determine whether
				information should be confidential or available for public access.
				The board may provide notice and an opportunity to object to a ruling
				regarding confidentiality.
(g) Confidential information shall
				be disclosed only in a manner consistent with IC 6-1.1-35-9, IC
				5-14-3-1, and other applicable law.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-11 - Official notice

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 11.
(a) The board may take official
				notice of the following:
(1) Any
				fact that could be judicially noticed in the courts.
(2) The record of other proceedings
				before the board.
(3)
				Codes or standards that have been adopted by an agency of the United
				States or this state.
(4)
				Publications, treatises, or other documents commonly considered to be
				reliable authorities on subjects addressed at the hearing, including
				any relevant edition of The Appraisal of Real Estate, the Uniform
				Standards of Professional Appraisal Practice, and The Dictionary of
				Real Estate.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-12 - Record or evidence from the PTABOA or department

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 12.
Materials submitted to or made a part of the
				  record at a PTABOA hearing, department hearing, or other proceeding
				  from which the appeal arises will not be made part of the record of
				  the board proceeding unless properly offered and admitted into
				  evidence.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-13 - Briefs

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 13.
(a) Parties may file, or the board
				may request, briefs in support of a party's position on any issue
				relevant to the appeal.
(b) Briefs shall be filed within
				the time limits set by the administrative law judge or board. An
				extension of time may be requested. If a party fails to timely file a
				brief, the board may exclude the brief from consideration.
(c) A brief submitted under this
				section must not exceed thirty (30) pages (excluding exhibits)
				without leave of the board or administrative law judge.
(d) Notwithstanding a submission
				deadline, a party may supplement a previously filed brief with
				subsequently decided cases, but without further argument.
(e) Briefs of amicus curiae may be
				filed with leave of the board and must be filed in accordance with
				the briefing schedule established for the parties or by order of the
				board or the designated administrative law judge.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-14 - Submission of proposed findings and conclusions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 14.
(a) Parties may file proposed
				findings of fact and conclusions of law with the board.
(b) Proposed findings and
				conclusions must be filed within the time period established and at
				the address designated by the board or administrative law
				judge.
(c) A copy of
				proposed findings or conclusions of law must be served on each
				party.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 6 - Hearings › Section 6-15 - Post-hearing evidence

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 15.
No post-hearing evidence will be accepted unless
				  it is requested by the administrative law judge or the board. The
				  board will set a deadline for the submission of any requested
				  post-hearing evidence.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 7 - Motions › Section 7-1 - Motions generally

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 1.
(a) A party may file motions in
				matters before the board. All motions, except those made during a
				hearing, must:
(1) be in
				writing;
(2) state the
				basis for the motion;
(3)
				set forth the relief or order sought;
(4) be properly captioned with the:
(A) petition number; and
(B) parcel
				number;
(5) be
				signed by the party or authorized representative; and
(6) include certification of
				service to all parties.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 7 - Motions › Section 7-2 - Motion to continue hearing or extend deadline

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 2.
(a) Motions for continuances and
				extensions of time may be granted only if:
(1) the request is made prior to
				the hearing or other deadline;
(2) good cause is shown;
				and
(3) the request is
				served on all parties.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 7 - Motions › Section 7-3 - Motion for summary judgment

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 3.
(a) A party may, prior to the
				hearing, move for:
(1) summary
				judgment; or
(2) partial
				summary judgment; pursuant to the Indiana Rules of Trial
				Procedure.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 7 - Motions › Section 7-4 - Motion for prehearing conference

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 4.
(a) A party by motion may request,
				or the board sua sponte may order, a prehearing conference.
(b) The board may require the
				parties to submit:
(1) a list of two
				(2) or more desired dates for the hearing;
(2) a preliminary statement of all
				contentions and defenses;
(3) a discovery and motion
				schedule;
(4) a
				preliminary witness and exhibit list;
(5) possible
				stipulations;
(6)
				amendments to the appeal petition;
(7) an outline or summary of the
				matter under appeal; or
(8) any other information that the
				board deems beneficial to the orderly review of an appeal
				petition.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 7 - Motions › Section 7-5 - Motion to set a petition for hearing

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 5.
(a) A party may request that a
				petition be scheduled for hearing on the merits.
(b) A party may request a hearing
				on a motion or preliminary issue.
(c) A request for hearing under IC
				6-1.1-15-4(i) in order to seek judicial review must be made by an
				independent written motion entitled Request for Hearing Pursuant to
				IC 6-1.1-15-4(i).
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 8 - Discovery › Section 8-1 - Evidence exchange rule

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 1.
(a) To promote settlement and
				prevent unfair surprise, the parties shall exchange evidence as
				provided in this section.
(b) A party to the appeal must
				provide to all other parties the following:
(1) Copies of documentary evidence
				at least five (5) business days before the hearing.
(2) A list of witnesses and
				exhibits to be introduced at the hearing at least fifteen (15)
				business days before the hearing.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 8 - Discovery › Section 8-2 - Small claims docket evidence exchange rule

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 2.
(a) This section only applies to
				petitions under election to the small claims docket.
(b) If requested not later than ten
				(10) business days prior to hearing by any party, the parties shall
				provide to all other parties copies of any documentary evidence and
				the names and addresses of all witnesses intended to be presented at
				the hearing at least five (5) business days before the small claims
				hearing.
(c) Failure to
				comply with subsection (b) may serve as grounds to exclude evidence
				or testimony that has not been timely provided.
(d) At the commencement of the
				small claims hearing, the parties shall provide to the administrative
				law judge a copy of all documentary evidence.
(e) Copies of exchanged materials
				will become part of the administrative record only if admitted into
				evidence by the board or administrative law judge.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 8 - Discovery › Section 8-3 - Discovery

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 3.
(a) In addition to the evidence
				exchange rules under section 1 of this rule, a party may:
(1) obtain discovery regarding any
				matter, not privileged, which is relevant to the subject matter
				involved in the pending action; and
(2) use the applicable discovery
				methods contained in the Indiana Rules of Trial
				Procedure.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 8 - Discovery › Section 8-4 - Discovery for small claims docket petitions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 4.
(a) As long as a petition remains
				on the small claims docket, a party may not:
(1) issue discovery requests;
				or
(2) request a
				subpoena.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 8 - Discovery › Section 8-5 - Depositions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 5.
(a) The parties shall make
				reasonable efforts to arrange depositions, including identifying
				organization representatives.
(b) A party shall not seek a
				subpoena from the board to compel the attendance of a party or party
				witness at a deposition unless the witness has refused to reasonably
				cooperate in arranging the deposition.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 8 - Discovery › Section 8-6 - Subpoena

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15; IC 6-1.5-4-2
Sec. 6.
(a) Any party may request that the
				board issue a subpoena or subpoena duces tecum by filing a request
				with the board at least ten (10) business days before the date on
				which the hearing commences or the deposition is scheduled. The
				request shall state the following information:
(1) The name of the
				witness.
(2) The address,
				including street address, city, and county, where the witness can be
				served.
(3) The date,
				time, and location the witness is expected to appear.
(4) The matter in which the witness
				is expected to testify.
(5) If a subpoena duces tecum, the
				material, listed in detail, to be brought by the witness to the
				hearing or deposition.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 8 - Discovery › Section 8-7 - Discovery sanctions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 7.
(a) If the board finds that a party
				has failed to comply with a discovery order, the board may order
				sanctions.
(b) For
				failing to comply with a discovery order, the board may take the
				following actions:
(1) Issue an
				order of default or dismissal pursuant to the procedures in 52 IAC
				4-9-6 as to all or some of the issues before the board.
(2) Limit the scope of evidence
				admissible at hearing.
(3) Take such actions as fairness
				and equity demand.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 9 - Determinations; Rehearings; Withdrawals; Defaults; Dismissals › Section 9-1 - Amended final order

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 1.
(a) The board may sua sponte issue
				an amended final order to correct an oversight, error, or omission in
				a final order within the earlier of:
(1) forty-five (45) days of issuing
				the final order; or
(2)
				the date a verified petition for judicial review of the order is
				filed with the tax court.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 9 - Determinations; Rehearings; Withdrawals; Defaults; Dismissals › Section 9-2 - Rehearing

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15-4; IC 6-1.1-15-5
Sec. 2.
(a) A party may seek rehearing of
				any final determination or other final order by filing a motion for
				rehearing.
(b) A party
				seeking rehearing must file a written motion with the board within
				fifteen (15) days after the date of the final order.
(c) If the board grants a motion
				for rehearing, the board's subsequent determination on rehearing is a
				final order, and the parties shall have forty-five (45) days from the
				date the amended or corrected final order is issued to seek judicial
				review.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 9 - Determinations; Rehearings; Withdrawals; Defaults; Dismissals › Section 9-3 - Settlement; withdrawal

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15-4
Sec. 3.
(a) If the parties resolve a matter
				after an appeal has been filed with the board, the parties shall
				notify the board in writing that an agreement has been
				reached.
(b) Parties who
				have reached a resolution may dismiss a petition by filing a
				settlement or moving to withdraw.
(c) A petitioner may, at any time,
				move to withdraw a petition with notice to the board and the
				parties.
(d) A party who
				objects to a motion to withdraw must file a notice of objection to
				withdrawal within fifteen (15) days of the filing of the motion to
				withdraw, and the board may set the matter for hearing on the issue
				of withdrawal. If the board grants a motion to withdraw prior to
				receiving a timely notice of objection to withdrawal, the board shall
				strike the order granting withdrawal and may set the matter for
				hearing.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 9 - Determinations; Rehearings; Withdrawals; Defaults; Dismissals › Section 9-4 - Default or dismissal for failure to appear

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 4.
(a) If a party or authorized
				representative fails to appear at a hearing, the board shall issue an
				order of default or dismissal.
(b) Within ten (10) days after the
				order of default or dismissal is issued, the party against whom the
				order is entered may file a written objection requesting that the
				order be vacated and set aside. This objection must contain
				supportive facts stating why the party did not appear.
(c) The board may vacate and set
				aside an order of default or dismissal for failure to appear for good
				cause shown.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 9 - Determinations; Rehearings; Withdrawals; Defaults; Dismissals › Section 9-5 - Dismissal for defect in petition; failure to state a claim

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 5.
(a) The board may issue an order of
				dismissal if a defective petition:
(1) omits required information or
				attachments;
(2) appears
				to be untimely; or
(3)
				fails to state a claim upon which relief can be
				granted.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 9 - Determinations; Rehearings; Withdrawals; Defaults; Dismissals › Section 9-6 - Default or dismissal as sanctions

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 6.
(a) The board may issue an order of
				default or dismissal as the result of:
(1) a failure to comply with a rule
				or order of the board or administrative law judge, including the case
				management order;
(2)
				disruptive, vulgar, abusive, obscene, or contemptuous conduct or
				language by a party or authorized representative;
(3) a failure to exchange evidence
				or respond to discovery in accordance with this article; or
(4) engaging in ex parte
				communications, fraudulent representations, or other conduct
				prejudicial to fair and orderly administration of property tax
				appeals.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 10 - Judicial Review › Section 10-1 - Assembly of record; costs

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.5-2-6
Sec. 1.
(a) The board shall charge a party
				seeking judicial review the reasonable and statutory costs of
				preparing any necessary copies and transcripts for assembling the
				record.
(b) The board may
				require a deposit of fifty percent (50%) of the estimated costs of
				preparing the record prior to assembling the record.
(c) The board shall notify the tax
				court when the record is assembled.
(d) The board shall not tender the
				record to a party seeking judicial review until receipt of full
				payment of the costs of assembling the record.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 10 - Judicial Review › Section 10-2 - Filing the record for judicial review

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.5-2-6
Sec. 2.
The party seeking judicial review shall physically
				  retrieve the certified copy of the record from the board and
				  conventionally file it with the tax court.
Indiana Administrative Code › Title 52 - INDIANA BOARD OF TAX REVIEW › Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW › Rule 10 - Judicial Review › Section 10-3 - Remand

Current through July 10, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 3.
(a) If a petition is remanded to
				the board after judicial review, the board will issue an order taking
				such action as directed in the tax court's opinion.
(b) Proceedings on remand will be
				conducted as all other matters under this title.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 2 - ENERGY DEVELOPMENT BOARD (TRANSFERRED)

Current through July 10, 2024
Transferred from the Department of Commerce (55 IAC 2) to the
				Office of the Lieutenant Governor (16 IAC 1) by P.L. 4-2005, SECTION 150,
				effective February 9, 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 3.1 - INDIANA RESIDENTIAL CONSERVATION SERVICE PROGRAM (TRANSFERRED)

Current through July 10, 2024
Transferred from the Department of Commerce (55 IAC 3.1) to the
				Office of the Lieutenant Governor (16 IAC 2) by P.L. 4-2005, SECTION 150,
				effective February 9, 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-1 - Definition (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-1
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-1 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-2 - Tests required for manufactured solar collector (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-2
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-2 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-3 - Performance tests for manufactured solar collector (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-3
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-3 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-4 - Design and construction standards for manufactured solar collector (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-4
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-4 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-5.1 - User-built and custom-built solar collector standard (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC
					 4-1-5.1 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-5 ) by P.L.
					 4-2005, SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-6 - Qualification for income tax credit (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-6
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-6 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-7 - Storage sub-system standard (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-7
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-7 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-8 - Control sub-system standard (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-8
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-8 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-10 - Qualified energy system certificate; application (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-10
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-9 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-11 - Manufacturer pre-qualification number; application (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-11
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-10 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 1 - Active Solar Thermal Programs › Section 1-12 - Appeal (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-1-12
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-1-11 ) by P.L. 4-2005,
					 SECTION 150, effective February 9, 2005.
Indiana Administrative Code › Title 55 - INDIANA ECONOMIC DEVELOPMENT CORPORATION › Article 4 - SOLAR ENERGY INCOME TAX CREDIT › Rule 2 - Passive Solar Thermal Systems › Section 2-5 - Definition (Transferred)

Current through July 10, 2024
Transferred from the Department of Commerce ( 55 IAC 4-2-5
					 ) to the Office of the Lieutenant Governor ( 16 IAC 3-2-1 ) by P.L. 4-2005,
					 SECTION 150, effective February 9,
					 2005.