Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEW
Article 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 8 - Discovery
Section 8-3 - Discovery

(a) In addition to the evidence exchange rules under section 1 of this rule, a party may:

(b) No party shall serve on any other party more than twenty-five (25) interrogatories or more than twenty-five (25) requests for admission, including subparagraphs and subparts, without leave of the board.

(c) A party shall not serve any discovery, including a notice of deposition, upon a nonparty until at least fifteen (15) days after the date on which the party intending to propound such discovery serves a copy of the proposed request and subpoena on all other parties.

(d) The parties shall make all reasonable efforts to resolve discovery disputes before seeking a discovery order from the board.

(e) Upon showing of good cause, including a description of independent efforts made to resolve the discovery dispute, the board may issue a discovery order consistent with subsection (a). A party who fails to comply with a discovery order may be subject to sanctions.

(f) Upon motion of a party and for good cause shown, the board may issue a protective order restricting discovery of a trade secret or other confidential information or other matter consistent with the Indiana Rules of Trial Procedure and this article.

(g) This section does not apply to a petition under the small claims docket.