Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEW
Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 2 - Definitions
Section 2-9 - "Order" or "determination" defined
Universal Citation: 52 IN Admin Code 2-9
Current through March 20, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15-4; IC 6-1.1-15-5
Sec. 9.
(a) "Order" or "determination" means any action by the board or an administrative law judge.
(b) Any order or ruling by an administrative law judge is subject to review by the board.
(c) An order is final if the action of the board is:
(1) designated as final by the
board;
(2) the final step
in the administrative process before resort may be made to the
judiciary; or
(3) deemed
a final determination under IC 6-1.1-15-4 and IC
6-1.1-15-5.
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