52 Ind. Admin. Code 4-9-2

Current through October 31, 2024

Section 52 IAC 4-9-2 - Rehearing

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-4; IC 6-1.1-15-5

Sec. 2.

(a) A party may seek rehearing of any final determination or other final order by filing a motion for rehearing.

(b) A party seeking rehearing must file a written motion with the board within fifteen (15) days after the date of the final order.

(c) If the board grants a motion for rehearing, the board's subsequent determination on rehearing is a final order, and the parties shall have forty-five (45) days from the date the amended or corrected final order is issued to seek judicial review.

52 IAC 4-9-2

Indiana Board of Tax Review; 52 IAC 4-9-2; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA