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 8-6 - Subpoena
Current through March 20, 2024
Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15; IC 6-1.5-4-2
Sec. 6.
(a) Any party may request that the board issue a subpoena or subpoena duces tecum by filing a request with the board at least ten (10) business days before the date on which the hearing commences or the deposition is scheduled. The request shall state the following information:
(b) A request for a subpoena or subpoena duces tecum shall not be granted by the board if filed fewer than ten (10) business days before the date on which the:
(c) A party may not request the board to issue a subpoena duces tecum on a nonparty until at least fifteen (15) days after the date on which the party intending to serve such request or subpoena serves a copy of the proposed request and subpoena on all other parties.
(d) A subpoena may be issued by any member of the board.
(e) Any fees for service by the sheriff are the responsibility of the party requesting the subpoena.
(f) A subpoena shall not be requested from the board to compel attendance of a party or party witness at a hearing or deposition unless informal efforts have proven unsuccessful.
(g) Subpoenas: