Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEW
Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 6 - Hearings
Section 6-9 - Admissibility of evidence
Current through March 20, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 9.
(a) The administrative law judge shall regulate the course of the proceedings without recourse to the rules of evidence.
(b) A party may object to the admissibility of evidence during the hearing. The administrative law judge may defer a ruling on the admissibility of the evidence for the board's decision. If the administrative law judge defers a ruling, all proffered evidence will be entered for the record and its admissibility will be considered by the board and addressed in the findings.
(c) The board will determine the relevance and weight to be assigned to the evidence. Although evidence may be admitted over the objection of a party, if it:
(d) Hearsay evidence, as defined by the Indiana Rules of Evidence (Rule 801), may be admitted. If the hearsay evidence is not objected to, the evidence may form the basis for a determination. However, if the evidence: