52 Ind. Admin. Code 4-4-1

Current through October 31, 2024

Section 52 IAC 4-4-1 - 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 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.

52 IAC 4-4-1

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