52 Ind. Admin. Code 4-5-5

Current through October 31, 2024
Section 52 IAC 4-5-5 - Election to small claims docket

Authority: IC 6-1.5-6-2

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

Sec. 5.

(a) The small claims docket is an expedited process for resolving appeals. It allows the board to schedule several hearings on the same day, and petitions are scheduled for hearing more promptly. Parties may agree to be governed by the small claims procedures for any appeal.
(b) The small claims rules include the following:
(1) Optional evidence exchange rules under 52 IAC 4-8-2.
(2) A prohibition of discovery under 52 IAC 4-8-4.
(3) Twenty (20) minute time limits for presentation of evidence under 52 IAC 4-6-4.
(4) A prohibition of summary judgment motions under 52 IAC 4-7-3.
(c) A petitioner may elect into the small claims docket by:
(1) electing the small claims docket on the petition;
(2) a motion in writing to elect the small claims docket within thirty (30) days of the filing of the petition; or
(3) a stipulation by the parties.
(d) If small claims status has been elected, any party, including the petitioner, may elect out of small claims status by filing a written motion to elect out of small claims no later than thirty (30) days prior to the hearing date.

52 IAC 4-5-5

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