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 4-4 - Service by the board
Universal Citation: 52 IN Admin Code 4-4
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. 4.
(a) This section applies to the service of:
(1) notices required by
the board under IC 6-1.1-15-4 and IC 6-1.1-15-5; and
(2) any other:
(A) ruling;
(B) order;
(C) determination; or
(D) notice; issued by the
board.
(b) The board will keep a record of all rulings, orders, determinations, or notices served by:
(1) personal delivery;
(2) private carrier;
(3) United States mail;
or
(4) electronic mail;
indicating the date and circumstances of the service. The record will
constitute prima facie proof of the date and circumstances of
service.
(c) Service shall be given to each party unless the party has properly designated an authorized representative, in which case service shall be given to the party's authorized representative.
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