Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEW
Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 4 - General Procedures
Section 4-1 - Trial rules
Universal Citation: 52 IN Admin Code 4-1
Current through March 20, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 1.
(a) To the extent that they do not conflict with the statutes governing property tax appeals or this title, the board may consult the trial rules, and the body of case law developed around them, to assist with handling tax appeals.
(b) The provisions of the trial rules pertaining to notice pleading and affirmative defenses do not apply to appeals before the board.
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