52 Ind. Admin. Code 4-10-1

Current through October 31, 2024

Section 52 IAC 4-10-1 - Assembly of record; costs

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.

52 IAC 4-10-1

Indiana Board of Tax Review; 52 IAC 4-10-1; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA