52 Ind. Admin. Code 4-1-1
Current through October 31, 2024
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.
The purpose of this article is to establish procedures to govern administrative proceedings before the Indiana board of tax review (board). "Board" refers to the Indiana board of tax review throughout this title. The procedures established by this article are deemed essential to ensure the expedient, uniform, and objective resolution of appeals before the board.
52 IAC 4-1-1