{"data":{"id":"us-in/ic-6-1.5-6-2","jurisdiction":"us-in","citation":"IC 6-1.5-6-2","heading":"Indiana board rules","body":"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:\n(1) prehearing conferences;\n(2) hearings;\n(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;\n(4) voluntary arbitration;\n(5) voluntary mediation;\n(6) submission of an agreed record;\n(7) upon agreement of all parties to the proceedings, joinder of petitions concerning the same or similar issues; and\n(8) small claims.\n(b) Rules under subsection (a)(8):\n(1) may include rules that:\n(A) prohibit discovery;\n(B) restrict the length of a hearing; and\n(C) establish when a hearing is not required; and\n(2) must allow a party to be able to elect out of the small claims rules.","path":["TITLE 6. TAXATION","ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW","Chapter 6. Adoption of Rules"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.5-6-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3ba2494a680fa4379b8b9343092316a8d3741796607d8b6d1f075f229b79e734","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.5-6-1","next":"us-in/ic-6-1.5-6-3"},"notice":"GroundRules: Original legal text. Not legal advice."}