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Indiana · Snapshot 2026

IC 6-1.5-6-2: Indiana board rules

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW
  3. Chapter 6. Adoption of Rules

Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2 to establish procedures for the conduct of proceedings before the Indiana board under this article, including procedures for:

(1) prehearing conferences;

(2) hearings;

(3) allowing the Indiana board, upon agreement of all parties to the proceeding, to determine that a petition does not require a hearing because it presents substantially the same issue that was decided in a prior Indiana board determination;

(4) voluntary arbitration;

(5) voluntary mediation;

(6) submission of an agreed record;

(7) upon agreement of all parties to the proceedings, joinder of petitions concerning the same or similar issues; and

(8) small claims.

(b) Rules under subsection (a)(8):

(1) may include rules that:

(A) prohibit discovery;

(B) restrict the length of a hearing; and

(C) establish when a hearing is not required; and

(2) must allow a party to be able to elect out of the small claims rules.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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