52 IAC 5 — ARTICLE 5. PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW

TITLE 52 Indiana Board of Tax Review

ARTICLE 5. PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW

Rule 1

52 IAC 5-1-1 52 IAC 5-1-1 Purpose and applicability

Rule 1. Purpose, Applicability, and Definitions

52 IAC 5-1-1 Purpose and applicability

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15; IC 6-1.5-4-1; IC 6-1.5-5-1

Sec. 1. (a) The purpose of this article is to establish procedures to govern administrative proceedings before the board. The procedures established by this article should ensure the expedient, uniform, and objective resolution of appeals before the board.

(b) The provisions of this article apply to and govern all appeals before the board.

(c) The definitions in this rule apply throughout this article.

(Indiana Board of Tax Review; 52 IAC 5-1-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-2 52 IAC 5-1-2 "Appeal petition" defined

52 IAC 5-1-2 "Appeal petition" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15; IC 6-1.5-4-1; IC 6-1.5-5-1

Sec. 2. "Appeal petition" means a petition for review filed with the board under IC 6-1.5-4-1 or IC 6-1.5-5-1.

(Indiana Board of Tax Review; 52 IAC 5-1-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-3 52 IAC 5-1-3 "Authorized representative" defined

52 IAC 5-1-3 "Authorized representative" defined

Authority: IC 6-1.5-6-1; IC 6-1.5-6-2

Affected: IC 6-1.1-15-4; IC 6-1.5-5-1

Sec. 3. "Authorized representative" means a person authorized to appear and represent a party in an appeal before the board, including the following:

(1) An assessing official or a permanent, full-time employee of a local unit of government appearing on behalf of the unit or, for an amicus filing under IC 6-1.1-15-4, another unit.

(2) A tax representative qualifying under IC 6-1.1-15.

(3) A local government representative qualifying under 52 IAC 5-2-1.

(4) A certified public accountant qualifying under 52 IAC 5-2-2.

(5) A representative of a minor or an incapacitated party qualifying under 52 IAC 5-2-3.

(6) A representative of a business or nonprofit qualifying under 52 IAC 5-2-4.

(7) An attorney qualifying under 52 IAC 5-2-5.

(Indiana Board of Tax Review; 52 IAC 5-1-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-4 52 IAC 5-1-4 "Board" defined

52 IAC 5-1-4 "Board" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 4. "Board" means the Indiana board of tax review.

(Indiana Board of Tax Review; 52 IAC 5-1-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-5 52 IAC 5-1-5 "Confidential information" defined

52 IAC 5-1-5 "Confidential information" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 5. "Confidential information" means information that should be excluded from public access and deemed confidential under any applicable rule or statute.

(Indiana Board of Tax Review; 52 IAC 5-1-5; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-6 52 IAC 5-1-6 "Consolidated appeal petition" defined

52 IAC 5-1-6 "Consolidated appeal petition" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 6. "Consolidated appeal petition" means a single appeal petition that encompasses at least two (2) separate petitions from the county property tax assessment board of appeals or the department.

(Indiana Board of Tax Review; 52 IAC 5-1-6; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-7 52 IAC 5-1-7 "Consolidated hearing" defined

52 IAC 5-1-7 "Consolidated hearing" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 7. "Consolidated hearing" means a hearing where the board has set multiple appeal petitions for hearing at the same time.

(Indiana Board of Tax Review; 52 IAC 5-1-7; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-8 52 IAC 5-1-8 "Department" defined

52 IAC 5-1-8 "Department" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15; IC 6-1.1-30-1.1

Sec. 8. "Department" means the department of local government finance established under IC 6-1.1-30-1.1.

(Indiana Board of Tax Review; 52 IAC 5-1-8; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-9 52 IAC 5-1-9 "Party" defined

52 IAC 5-1-9 "Party" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-4

Sec. 9. "Party" means a participant in a matter governed by this article, which may include the following:

(1) The owner of the subject property.

(2) The taxpayer responsible for the property taxes payable on the subject property.

(3) The department.

(4) The county assessor.

(5) Any other party with a statutory or contractual right or duty to appeal or defend a determination, which may include a county auditor.

(6) A party authorized to file an amicus brief under IC 6-1.1-15-4.

(Indiana Board of Tax Review; 52 IAC 5-1-9; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-1-10 52 IAC 5-1-10 "Portal for Online Property Legal Appeal and Review" or "POPLAR" defined

52 IAC 5-1-10 "Portal for Online Property Legal Appeal and Review" or "POPLAR" defined

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 10. The "Portal for Online Property Legal Appeal and Review" or "POPLAR" refers to an online docket and electronic filing system for appeals before the board.

(Indiana Board of Tax Review; 52 IAC 5-1-10; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 2

52 IAC 5-2-1 52 IAC 5-2-1 Representation by local government representative

Rule 2. Authorized Representatives

52 IAC 5-2-1 Representation by local government representative

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 shall 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 the 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 property exemptions; or

(2) claims regarding the legality or constitutionality of a property tax or assessment.

(Indiana Board of Tax Review; 52 IAC 5-2-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-2-2 52 IAC 5-2-2 Representation by certified public accountant

52 IAC 5-2-2 Representation by certified public accountant

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 a personal property appeal.

(b) A certified public accountant shall 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 Article 10 of the Constitution of the State of Indiana exemptions; or

(2) claims regarding the legality or constitutionality of a property tax or assessment.

(Indiana Board of Tax Review; 52 IAC 5-2-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-2-3 52 IAC 5-2-3 Representation on behalf of minor or incapacitated party

52 IAC 5-2-3 Representation on behalf of minor or incapacitated party

Authority: IC 6-1.5-6-1

Affected: IC 6-1.1-15

Sec. 3. (a) For good cause shown, the board may, at 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.

(b) A request to allow the representation described in subsection (a) must:

(1) be in writing;

(2) be signed by the:

(A) party to be represented, or a person holding the party's power of attorney; and

(B) person who would be the representative;

(3) specify the circumstances supporting the request;

(4) include independent documentation, such as:

(A) medical records; or

(B) a doctor's statement; and

(5) be filed with the board at least five (5) business days before any hearing on the matter.

(c) An order authorizing this form of representation may be modified, limited, or withdrawn at the discretion of the board.

(Indiana Board of Tax Review; 52 IAC 5-2-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-2-4 52 IAC 5-2-4 Representation on behalf of business or nonprofit organization

52 IAC 5-2-4 Representation on behalf of business or nonprofit organization

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.

(b) The board may demand proof of a person's status under this section, and representation may be modified, limited, or withdrawn at the discretion of the board.

(Indiana Board of Tax Review; 52 IAC 5-2-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-2-5 52 IAC 5-2-5 Representation by attorney at law

52 IAC 5-2-5 Representation by attorney at law

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 under Indiana Admission and Discipline Rule 3, Section 2 to represent a party before the board.

(Indiana Board of Tax Review; 52 IAC 5-2-5; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-2-6 52 IAC 5-2-6 Practice requirements for tax representatives

52 IAC 5-2-6 Practice requirements for tax representatives

Authority: IC 6-1.5-6-1

Affected: IC 6-1.1-15-17.3

Sec. 6. (a) A tax representative who meets the requirements in IC 6-1.1-15-17.3 and is properly certified by the department may represent a party before the board.

(b) A tax representative shall file with the board an executed power of attorney from the party on the form prescribed by the department.

(c) A tax representative may not represent a party regarding issues that would comprise the unauthorized practice of law, including:

(1) matters relating to property exemptions; or

(2) claims regarding the legality or constitutionality of a property tax or assessment.

(Indiana Board of Tax Review; 52 IAC 5-2-6; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-2-7 52 IAC 5-2-7 Practice requirements for all authorized representatives

52 IAC 5-2-7 Practice requirements for all authorized representatives

Authority: IC 6-1.5-6-1

Affected: IC 6-1.1-15

Sec. 7. (a) An authorized representative shall file a notice of appearance.

(b) A notice of appearance must include the authorized representative's name, mailing address, email address, and telephone number.

(c) An authorized representative who has included the information required in a notice of appearance in the petition does not need to file an additional notice of appearance.

(d) A party or a party's authorized representative shall provide written notification to the board and the other parties of any change of address.

(e) An authorized representative withdrawing from a matter shall file a motion to withdraw. The motion must contain the party's contact information, including mailing address, email address, and telephone number, and an affirmation that the authorized representative has given the represented party notice of the withdrawal and any upcoming hearings or deadlines.

(Indiana Board of Tax Review; 52 IAC 5-2-7; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 3

52 IAC 5-3-1 52 IAC 5-3-1 Trial rules

Rule 3. General Procedures

52 IAC 5-3-1 Trial rules

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 Indiana Rules of Trial Procedure, as amended, and the body of case law developed around them, to assist with handling tax appeals.

(b) The provisions of the Indiana Rules of Trial Procedure, as amended, pertaining to notice pleading and affirmative defenses do not apply to appeals before the board.

(Indiana Board of Tax Review; 52 IAC 5-3-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-2 52 IAC 5-3-2 Petition-specific procedural rules; case management orders

52 IAC 5-3-2 Petition-specific procedural rules; case management orders

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 2. (a) For purposes of efficiency or fairness, the board may, at its discretion, issue orders that supersede the rules under this title applied to a specific petition.

(b) An express provision in a case management order supersedes a rule under this title, including in the discovery rules.

(c) The board may sua sponte issue case management orders or revise proposed case management orders submitted to the board.

(Indiana Board of Tax Review; 52 IAC 5-3-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-3 52 IAC 5-3-3 Determination of designated periods and filing dates

52 IAC 5-3-3 Determination of designated periods and filing dates

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 3. (a) This section applies to the computation of a period prescribed or allowed by:

(1) this article; or

(2) order of the board.

(b) The day of the act, event, or default from which a designated period begins is not counted. The last day of the designated period is counted, but may not be a:

(1) Saturday;

(2) Sunday;

(3) legal holiday, as defined by state statute; or

(4) day the office where the act is to be done is closed during regular business hours.

(c) The postmark date on a document, correctly addressed and sent by U.S.:

(1) first class mail;

(2) registered mail; or

(3) certified mail;

constitutes prima facie proof of the date of filing.

(d) The date that a document is deposited with a private carrier, as shown by a receipt issued by the carrier, constitutes prima facie proof of the date of filing if the document is sent to the board by the carrier.

(e) The date-received stamp affixed by the board on a document filed by personal delivery constitutes prima facie proof of the date of filing.

(f) The date that a document is electronically filed via POPLAR constitutes prima facie proof of the date of filing.

(g) If a document is served through:

(1) a private carrier; or

(2) U.S. mail;

three (3) days must be added to a period that begins after that document has been served.

(Indiana Board of Tax Review; 52 IAC 5-3-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-4 52 IAC 5-3-4 Service by the board

52 IAC 5-3-4 Service by the board

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.

(b) The board shall keep a record of all rulings, orders, determinations, or notices served by:

(1) personal delivery;

(2) private carrier;

(3) U.S. mail;

(4) email; or

(5) electronic filings via POPLAR;

indicating the date and circumstances of the service. The record constitutes prima facie proof of the date and circumstances of service.

(c) Service must be given to each party or, if a party has a properly designated authorized representative, to the party's authorized representative.

(d) An order, notice, ruling, or determination issued through POPLAR is effective service on all parties that have appeared via POPLAR.

(Indiana Board of Tax Review; 52 IAC 5-3-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-5 52 IAC 5-3-5 Ex parte communications

52 IAC 5-3-5 Ex parte communications

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 5. (a) The parties, their authorized representatives, and anyone acting on their behalf are prohibited from engaging in ex parte communications with a commissioner or an employee of the board regarding substantive matters relating to an appeal before the board.

(b) Ex parte communications may be grounds for sanctions, including 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.

(d) In the event of an ex parte communication, the board shall notify the parties of the communication and take whatever actions are necessary to ensure a fair and impartial proceeding.

(Indiana Board of Tax Review; 52 IAC 5-3-5; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-6 52 IAC 5-3-6 Service to all parties required

52 IAC 5-3-6 Service to all parties required

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 6. (a) Documents filed with or submitted to the administrative law judge or the board regarding a matter governed by this article must also be served on all parties or, if a party has a properly authorized representative, on the authorized representative.

(b) Service of documents other than appeal petitions may be made by email unless, in writing, a party specifically requests otherwise.

(c) A filing through POPLAR is effective service on all parties that have appeared via POPLAR. A party that has not appeared via POPLAR must be served by U.S. mail, email, or personal service.

(d) The board shall reject any document that does not contain a certificate of service on all parties in accordance with this article.

(Indiana Board of Tax Review; 52 IAC 5-3-6; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-7 52 IAC 5-3-7 Delegation of hearing powers to administrative law judges

52 IAC 5-3-7 Delegation of hearing powers to administrative law judges

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 at the discretion of the board and without notice.

(Indiana Board of Tax Review; 52 IAC 5-3-7; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-8 52 IAC 5-3-8 Electing to use POPLAR

52 IAC 5-3-8 Electing to use POPLAR

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 8. (a) Parties before the board may elect to use POPLAR for electronic filing. Parties that elect to use POPLAR shall have access to an online docket and receive electronic notification via email of any filing, order, notice, or message.

(b) A party or an authorized representative elects to use POPLAR by:

(1) electronically filing an appeal petition with the board via POPLAR; or

(2) entering an appearance in an appeal via POPLAR.

(c) An assessing official is required to use POPLAR as a party in an appeal before the board. Assessing officials shall annually submit to the board, not later than January 31, a notice of the persons authorized to appear via POPLAR on the IBTR Form 140. Information to be submitted includes:

(1) the assessing official's information, including official title, county, county number, township (if applicable), printed name, signature, and the assessing official office address;

(2) the assessing official agreeing to use POPLAR and affirming their duty to protect confidential information;

(3) the email and name of the individual associated with the email account that will be used to access POPLAR; and

(4) affirmation that the information on the form is accurate.

(d) As part of a case management order, the board or the administrative law judge may require a party to elect to use POPLAR when it is in the best interest of judicial efficiency. In matters where multiple appeals will be consolidated for a hearing, the board or the administrative law judge may require a party to elect to use POPLAR.

(e) A party that has elected to use POPLAR shall monitor email for all notices. Failure of a party using POPLAR to monitor email and the online docket for filings, orders, or other actions does not relieve a party from any deadline, response, or other responsibility triggered by the event documented in POPLAR.

(f) Regardless of whether any other party has elected to use POPLAR during an appeal, a party that has elected to use POPLAR shall electronically file material with the board for that appeal. Service of that filing must comply with section 9 of this rule.

(Indiana Board of Tax Review; 52 IAC 5-3-8; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-3-9 52 IAC 5-3-9 Filing and service via POPLAR

52 IAC 5-3-9 Filing and service via POPLAR

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 9. (a) Electronic filing is the successful submission of material to the board using POPLAR.

(b) Documents submitted to the board via POPLAR that are incompatible with POPLAR's security or format requirements, or rejected for any other reason by the system, will not be considered electronically filed with the board.

(c) The successful submission of a document via POPLAR by the board or any other party is considered effective service of that document on any party or authorized representative that has elected to use POPLAR for that appeal. An electronic filing under this section satisfies any service or notice requirement under this article.

(d) Where neither the party nor its authorized representative has elected to use POPLAR, the board and any other party to the appeal must conventionally serve, under this article, any filing, notice, or order on the party that declined to use POPLAR.

(Indiana Board of Tax Review; 52 IAC 5-3-9; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 4

52 IAC 5-4-1 52 IAC 5-4-1 Filing of appeal petitions

Rule 4. Filing Appeal Petitions

52 IAC 5-4-1 Filing of appeal petitions

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-3

Sec. 1. (a) A separate petition must be filed for each parcel and tax year unless leave is granted for consolidation.

(b) Paper appeal petitions must be filed with the board at the central office located in Indianapolis, Indiana, by:

(1) personal delivery;

(2) deposit in U.S. mail;

(3) deposit with a private carrier;

(4) registered or certified mail, return receipt requested; or

(5) by electronic filing via POPLAR.

(c) Appeal petitions may not be filed by facsimile or email.

(d) The petitioner shall serve a copy of the petition on all parties.

(e) Appeal petitions submitted by electronic filing via POPLAR satisfy the requirements contained in IC 6-1.1-15-3(d) and IC 6-1.1-15-3(h).

(Indiana Board of Tax Review; 52 IAC 5-4-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-4-2 52 IAC 5-4-2 Consolidated appeal petitions

52 IAC 5-4-2 Consolidated appeal petitions

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 at least two (2) parcels.

(b) A consolidated appeal may only include petitions for the same tax year.

(c) The board may sua sponte consolidate petitions at the board's discretion.

(Indiana Board of Tax Review; 52 IAC 5-4-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-4-3 52 IAC 5-4-3 Appeal petition defect

52 IAC 5-4-3 Appeal petition defect

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 must include the information requested on the petition form.

(b) If the board sends a notice of defect, and the petitioner fails to correct the appeal petition within thirty (30) days after the date the notice of defect is served, the board may dismiss the appeal under 52 IAC 5-8-5.

(Indiana Board of Tax Review; 52 IAC 5-4-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-4-4 52 IAC 5-4-4 Amendments to appeal petitions

52 IAC 5-4-4 Amendments to appeal petitions

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.

(Indiana Board of Tax Review; 52 IAC 5-4-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 5

52 IAC 5-5-1 52 IAC 5-5-1 Place of hearing

Rule 5. Hearings

52 IAC 5-5-1 Place of hearing

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 1. (a) At the discretion of the board, hearings will be held:

(1) in Indianapolis;

(2) in the county where the property subject to the appeal is located; or

(3) via electronic means approved by the board.

(b) A hearing may be held in a location mutually agreeable to the board and the parties.

(Indiana Board of Tax Review; 52 IAC 5-5-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-2 52 IAC 5-5-2 Consolidated hearings

52 IAC 5-5-2 Consolidated hearings

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 at least two (2) petitions set for the same date be heard separately or on different dates.

(Indiana Board of Tax Review; 52 IAC 5-5-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-3 52 IAC 5-5-3 Conduct of hearing

52 IAC 5-5-3 Conduct of hearing

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 3. (a) At the discretion of the board, hearings may be conducted by:

(1) an administrative law judge;

(2) a member of the board acting as an administrative law judge; or

(3) the board sitting in its entirety.

(b) The administrative law judge may make a preliminary ruling on a nonfinal issue without the approval of a majority of the board.

(c) All testimony must be under oath or affirmation.

(d) While administrative hearings are informal by nature, the administrative law judge shall conduct a hearing in accordance with accepted courtroom conventions, including direct examination, cross-examination, and objections that are necessary for a civil and orderly proceeding.

(e) When deemed appropriate by the administrative law judge, the judge may impose conditions on a party necessary to avoid unreasonably burdensome or repetitious presentations by the party, such as the following:

(1) Limiting the party's use of discovery, cross-examination, and other procedures to promote the orderly, prompt, and just conduct of the proceeding.

(2) Requiring at least two (2) parties to combine their presentations of evidence, argument, cross-examination, discovery, or other participation in the proceedings.

(Indiana Board of Tax Review; 52 IAC 5-5-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-4 52 IAC 5-5-4 Record of hearing

52 IAC 5-5-4 Record of hearing

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 4. (a) Final hearings must 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 at 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 how exhibits are to be labeled and organized.

(e) The board shall maintain a record of the following:

(1) Evidence, exhibits, and briefs submitted to the board.

(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 Board of Tax Review; 52 IAC 5-5-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-5 52 IAC 5-5-5 Court reporter services

52 IAC 5-5-5 Court reporter services

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 5. (a) If a court reporting service is retained for the hearing, the court reporter must 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 after receiving the transcript, the parties must, with specificity, identify any errors in the transcript by filing with the board a notice of errata. Failure to file a notice of errata waives 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 Board of Tax Review; 52 IAC 5-5-5; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-6 52 IAC 5-5-6 Hearing in excess of one day

52 IAC 5-5-6 Hearing in excess of one day

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 6. (a) Parties that request a hearing in excess of one (1) day shall submit to the board proposed case management orders that include the length of hearing requested.

(b) Absent exceptional circumstances, 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 must be shared equally by the parties; and

(3) the parties shall present an electronic copy of all exhibits to the board.

(Indiana Board of Tax Review; 52 IAC 5-5-6; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-7 52 IAC 5-5-7 Stipulated record or facts

52 IAC 5-5-7 Stipulated record or facts

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 7. (a) Instead of a hearing, and by agreement of the parties, the board may issue a determination based on a stipulated record.

(b) Instead of a hearing, and by agreement of the parties, the board may issue a determination based on stipulated facts.

(Indiana Board of Tax Review; 52 IAC 5-5-7; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-8 52 IAC 5-5-8 Admissibility of evidence

52 IAC 5-5-8 Admissibility of evidence

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 8. (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, the evidence submitted must be entered for the record, and its admissibility will be considered by the board and addressed in the findings.

(c) The board shall determine the relevance and weight to be assigned to the evidence. Although evidence may be admitted over the objection of a party, if the evidence:

(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.

(d) Hearsay evidence, as defined by Rule 801 of the Indiana Rules of Evidence, may be admitted. If the hearsay evidence is not objected to, the evidence may form the basis for a determination. However, if the evidence:

(1) is properly objected to; and

(2) does not fall within a recognized exception to the hearsay rule;

the resulting determination may not be based solely on the hearsay evidence.

(Indiana Board of Tax Review; 52 IAC 5-5-8; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-9 52 IAC 5-5-9 Confidential information

52 IAC 5-5-9 Confidential information

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. 9. (a) In all submissions to the board, a party shall redact the 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 must be printed on green paper.

(c) In a hearing on the record, a party shall indicate when testimony elicits confidential information, including when the testimony begins and ends. If the hearing is recorded by a court reporter, a party shall, within thirty (30) days after receiving 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 sequential order, in the submitted document at the time of submission, and the board shall 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 that fails to ensure confidential information is properly excluded at the time of submission shall seek exclusion by motion 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 made available for public access. The board may provide notice and an opportunity to object to a ruling regarding confidentiality.

(g) Confidential information must be disclosed only in accordance with IC 5-14-3-1, IC 6-1.1-35-9, and other applicable laws.

(Indiana Board of Tax Review; 52 IAC 5-5-9; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-10 52 IAC 5-5-10 Official notice

52 IAC 5-5-10 Official notice

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 10. (a) The board may take official notice of the following:

(1) A fact that could be judicially noticed in the courts.

(2) The record of any 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.

(b) If a determination is based in whole or in part on facts or material noticed under subsection (a), the board must expressly indicate the board's taking of official notice.

(c) A party that objects to the board's taking of official notice shall request a rehearing for that issue. Failure to object and request rehearing waives any claim regarding the board's taking of official notice.

(Indiana Board of Tax Review; 52 IAC 5-5-10; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-11 52 IAC 5-5-11 Record or evidence from property tax assessment board of appeals or department

52 IAC 5-5-11 Record or evidence from property tax assessment board of appeals or department

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 11. Materials submitted to or made part of the record at a property tax assessment board of appeals hearing, a department hearing, or any 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 Board of Tax Review; 52 IAC 5-5-11; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-12 52 IAC 5-5-12 Briefs

52 IAC 5-5-12 Briefs

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-4

Sec. 12. (a) Parties may file, or the board may request, briefs or proposed findings of fact and conclusions of law in support of a party's position on any issue relevant to the appeal.

(b) Submissions described in subsection (a) must be filed within the time limits set by the administrative law judge or the 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.

(f) If the board or its administrative law judge orders the parties to file post-hearing briefs, the hearing is not concluded and the computation of time to issue a determination under IC 6-1.1-15-4 does not begin until the time for post-hearing briefing has concluded. Nothing in this subsection should be construed as allowing parties to submit post-hearing evidence, except as otherwise provided in this article.

(Indiana Board of Tax Review; 52 IAC 5-5-12; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-5-13 52 IAC 5-5-13 Post-hearing evidence

52 IAC 5-5-13 Post-hearing evidence

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 13. No post-hearing evidence will be accepted unless it is requested by the administrative law judge or the board. The administrative law judge or the board shall set a deadline for the submission of any requested post-hearing evidence.

(Indiana Board of Tax Review; 52 IAC 5-5-13; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 6

52 IAC 5-6-1 52 IAC 5-6-1 Motions generally

Rule 6. Motions

52 IAC 5-6-1 Motions generally

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.

(b) The failure to serve all parties may result in a denial of the motion.

(c) A response to a motion must be filed within thirty (30) days after the date of service unless otherwise specified by the board or the administrative law judge.

(Indiana Board of Tax Review; 52 IAC 5-6-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-6-2 52 IAC 5-6-2 Motion to continue hearing or extend deadline

52 IAC 5-6-2 Motion to continue hearing or extend deadline

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 before the hearing or other deadline;

(2) good cause is shown; and

(3) the request is served on all parties.

(b) A continuance or an extension requested less than two (2) business days before the hearing may be granted only on a showing of extraordinary circumstances.

(c) A party requesting a continuance shall:

(1) state whether the continuance is opposed; and

(2) if possible, propose mutually acceptable alternative hearing dates.

(Indiana Board of Tax Review; 52 IAC 5-6-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-6-3 52 IAC 5-6-3 Motion for summary judgment

52 IAC 5-6-3 Motion for summary judgment

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 3. (a) A party may, before the hearing, move for:

(1) summary judgment; or

(2) partial summary judgment;

under the Indiana Rules of Trial Procedure.

(b) A motion for summary judgment filed less than thirty (30) days before a hearing may be denied as untimely.

(Indiana Board of Tax Review; 52 IAC 5-6-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-6-4 52 IAC 5-6-4 Motion for prehearing conference

52 IAC 5-6-4 Motion for prehearing conference

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 at least two (2) desired dates for the hearing;

(2) a preliminary statement of the 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 the board considers beneficial to the orderly review of an appeal petition.

(c) The parties shall make good faith efforts to come to an agreement on the terms of a case management order before the hearing.

(Indiana Board of Tax Review; 52 IAC 5-6-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-6-5 52 IAC 5-6-5 Motion to set a petition for hearing

52 IAC 5-6-5 Motion to set a petition for hearing

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-4

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) 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 Board of Tax Review; 52 IAC 5-6-5; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 7

52 IAC 5-7-1 52 IAC 5-7-1 Evidence exchange rule

Rule 7. Discovery

52 IAC 5-7-1 Evidence exchange rule

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 1. (a) Unless otherwise provided in a case management order, all evidence must be filed with the board and served on the other parties before the hearing begins. The service method must be reasonably calculated to ensure the exhibits will be received at least five (5) business days before the hearing date.

(b) If an objection is raised alleging exhibits were not served in accordance with subsection (a), the board may grant a continuance. A party desiring more time to review evidence and prepare for the hearing may seek a continuance under 52 IAC 5-6-1 and 52 IAC 5-6-2.

(c) Materials submitted to the board as evidence must be individually labeled for identification (e.g., Exhibit A, Exhibit 1, etc.) and paginated.

(Indiana Board of Tax Review; 52 IAC 5-7-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-7-2 52 IAC 5-7-2 Discovery

52 IAC 5-7-2 Discovery

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 2. (a) 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, as amended.

(b) No party shall serve on any other party more than twenty-five (25) interrogatories, or more than twenty-five (25) requests for admission, including subparagraphs and subparts, without leave of the board.

(c) A party shall not serve any discovery, including a notice of deposition, on a nonparty until at least fifteen (15) days after the date that the party intending to serve the discovery serves a copy of the proposed request and subpoena on the other parties.

(d) The parties shall make all reasonable efforts to resolve discovery disputes before seeking a discovery order from the board.

(e) On a showing of good cause, including a description of independent efforts made to resolve the discovery dispute, the board may issue a discovery order consistent with subsection (a). A party that fails to comply with a discovery order may be subject to sanctions.

(f) On motion of a party and for good cause shown, the board may issue a protective order restricting discovery of a trade secret or other confidential information, or any other matter in accordance with the Indiana Rules of Trial Procedure and this article.

(Indiana Board of Tax Review; 52 IAC 5-7-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-7-3 52 IAC 5-7-3 Depositions

52 IAC 5-7-3 Depositions

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 3. (a) A party 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 Board of Tax Review; 52 IAC 5-7-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-7-4 52 IAC 5-7-4 Subpoena

52 IAC 5-7-4 Subpoena

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15; IC 6-1.5-4-2

Sec. 4. (a) A 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 that the hearing begins or the deposition is scheduled. The request must 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.

(b) A request for a subpoena or subpoena duces tecum must not be granted by the board if filed fewer than ten (10) business days before the date that the:

(1) hearing begins; or

(2) deposition is scheduled;

except by approval of the board on good cause shown.

(c) A party may not request the board to issue a subpoena duces tecum on a nonparty until at least fifteen (15) days after the date that the party intending to serve the request or subpoena serves a copy of the proposed request and subpoena on the other parties.

(d) A subpoena may be issued by any member of the board.

(e) Fees for service by the sheriff are the responsibility of the party requesting the subpoena.

(f) A subpoena may not be requested from the board to compel attendance of a party or party witness at a hearing or deposition unless informal efforts have proven unsuccessful.

(g) Subpoenas:

(1) may be served in any method specified by the Indiana Rules of Trial Procedure, as amended; and

(2) must be enforced in a court of competent jurisdiction as provided for by law.

(Indiana Board of Tax Review; 52 IAC 5-7-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-7-5 52 IAC 5-7-5 Discovery sanctions

52 IAC 5-7-5 Discovery sanctions

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 5. (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 under the procedures in 52 IAC 5-8-4 as to all or some of the issues before the board.

(2) Limit the scope of evidence admissible at hearing.

(3) Act as fairness and equity demand.

(c) The board may issue sanctions if a party or party witness fails to attend a scheduled hearing or mutually arranged deposition, even without a subpoena.

(Indiana Board of Tax Review; 52 IAC 5-7-5; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 8

52 IAC 5-8-1 52 IAC 5-8-1 Amended final order

Rule 8. Determinations; Rehearings; Withdrawals; Defaults; Dismissals

52 IAC 5-8-1 Amended final order

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 after issuing the final order; or

(2) the date a verified petition for judicial review of the order is filed with the tax court.

(b) An amended final order must be treated as the final order or determination of the appeal petition, 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 Board of Tax Review; 52 IAC 5-8-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-8-2 52 IAC 5-8-2 Rehearing

52 IAC 5-8-2 Rehearing

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 a final determination by filing a motion for rehearing.

(b) A party seeking rehearing shall file a written motion with the board within fifteen (15) days after the date of the final determination. The motion must contain a summary of the grounds on which rehearing is requested.

(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 Board of Tax Review; 52 IAC 5-8-2; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-8-3 52 IAC 5-8-3 Settlement; withdrawal

52 IAC 5-8-3 Settlement; withdrawal

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 must notify the board in writing that an agreement has been reached.

(b) Parties that have reached a resolution may dismiss a petition by filing a settlement or motion 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 that objects to a motion to withdraw shall file a notice of objection to withdrawal within fifteen (15) days after 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 before receiving a timely notice of objection to withdrawal, the board must strike the order granting withdrawal and may set the matter for hearing.

(Indiana Board of Tax Review; 52 IAC 5-8-3; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-8-4 52 IAC 5-8-4 Default or dismissal for failure to appear

52 IAC 5-8-4 Default or dismissal for failure to appear

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-4; IC 6-1.1-15-5

Sec. 4. (a) If a party or an 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.

(d) If the board vacates an order of dismissal for defect or failure to appear, the subsequent hearing and related proceedings must be conducted under IC 6-1.1-15-4 and not as a rehearing under IC 6-1.1-15-5.

(Indiana Board of Tax Review; 52 IAC 5-8-4; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-8-5 52 IAC 5-8-5 Dismissal for defect in petition; failure to state a claim

52 IAC 5-8-5 Dismissal for defect in petition; failure to state a claim

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 untimely on its face; or

(3) fails to state a claim on which relief can be granted.

(b) If the board determines, sua sponte, that a petition is defective, the board may:

(1) issue a notice of defect, specifying the nature of the defect; and

(2) return a copy of the appeal petition to the petitioner.

(c) The petitioner shall correct the appeal petition within thirty (30) days from the date a notice of defect is served.

(d) If a petitioner fails to correct an appeal petition, the board may dismiss the petition.

(Indiana Board of Tax Review; 52 IAC 5-8-5; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

52 IAC 5-8-6 52 IAC 5-8-6 Default or dismissal as sanctions

52 IAC 5-8-6 Default or dismissal as sanctions

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-5

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 an order of the board or the administrative law judge, including the case management order;

(2) disruptive, vulgar, abusive, obscene, or contemptuous conduct or language by a party or an 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.

(b) The board may issue an order for rule to show cause why a petition should not be defaulted or dismissed on motion of a party or by the board sua sponte.

(c) If a party does not respond in writing to an order for rule to show cause within ten (10) days, the board may order a default or dismissal. If the party subject to the rule to show cause responds, the board may rule with or without a hearing, at its discretion.

(d) A dismissal or default under this section that resolves all the issues pending before the board is a final determination and may be appealed to the tax court in accordance with IC 6-1.1-15-5.

(e) As part of a final determination on the merits, the board may issue an order of default or dismissal as to at least one (1) of the issues raised before the board without an order for rule to show cause.

(Indiana Board of Tax Review; 52 IAC 5-8-6; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)

Rule 9

52 IAC 5-9-1 52 IAC 5-9-1 Purpose, applicability, and incorporation of standards

Rule 9. Code of Judicial Conduct for Administrative Law Judges

52 IAC 5-9-1 Purpose, applicability, and incorporation of standards

Authority: IC 6-1.5-6-2

Affected: IC 4-2-6; IC 6-1.1-15; IC 6-1.5-4-1; IC 6-1.5-5-1

Sec. 1. (a) This rule establishes a code of judicial conduct to ensure that the board's administrative law judges participate in establishing, maintaining, and enforcing high standards of conduct and shall act at all times in a way that promotes public confidence in the independence, integrity, fairness, and impartiality of the board.

(b) This rule applies to any individual designated as an administrative law judge in a matter before the board.

(c) The following provisions are incorporated into the board's administrative law judge code of conduct:

(1) The Indiana ethics code set forth in IC 4-2-6 and 42 IAC 1-5.

(2) The Indiana Rules of Professional Conduct, available at https://www.in.gov/courts/rules/prof_conduct/, to an administrative law judge who is a lawyer.

If appropriate, the board may apply provisions of the Indiana Rules of Professional Conduct to nonlawyer administrative law judges.

(d) To the extent that they do not conflict with the statutes governing property tax appeals or this title, the board may consult:

(1) the National Association of Administrative Law Judiciary Model Code of Judicial Conduct for State Administrative Law Judges, as amended, and the body of case law developed around them; and

(2) the American Bar Association: A Model Code of Judicial Conduct for State Administrative Law Judges, as amended, and the body of case law developed around them.

(Indiana Board of Tax Review; 52 IAC 5-9-1; filed Aug 5, 2026, 3:23 p.m.: 20260902-IR-052260127FRA)