Indiana Code - Taxation - Title 6, Section 6-1.5-6-2

Indiana board rules

Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2,
including emergency rules under IC 4-22-2-37.1, to establish
procedures for the conduct of proceedings before the Indiana board
under this article, including procedures for:
(1) prehearing conferences;
(2) hearings;
(3) allowing the Indiana board, upon agreement of all parties to
the proceeding, to determine that a petition does not require a
hearing because it presents substantially the same issue that was
decided in a prior Indiana board determination;

(4) voluntary arbitration;
(5) voluntary mediation;
(6) submission of an agreed record;
(7) upon agreement of all parties to the proceedings, joinder of
petitions concerning the same or similar issues; and
(8) small claims.
(b) Rules under subsection (a)(8):
(1) may include rules that:
(A) prohibit discovery;
(B) restrict the length of a hearing; and
(C) establish when a hearing is not required; and
(2) must include rules that:
(A) permit a party to a proceeding subject to the Indiana
board's procedures for small claims to elect that those
procedures do not apply to the proceeding; and
(B) permit an agreement among all parties to a proceeding
not subject to the Indiana board's procedures for small
claims that those procedures apply to the proceeding.

As added by P.L.245-2003, SEC.25.

Last modified: May 28, 2006