(a)

1. (1) The parties may record the hearing.
2. (2) Only audio recordings shall be permitted.
3. (3) Broadcasting of hearings in any form is prohibited.

(b)

1. (1) If a party desires to have a written transcript made of the hearing, the requesting party shall bear all costs of having it prepared.
2. (2) The Tax Appeals Commission is not required to prepare a transcript of a hearing.

(c)

1. (1) A party may arrange for a hearing to be reported verbatim by a court reporter.
2. (2) Such party shall pay all associated costs and provide notice to the commission and the other party prior to the hearing.
3. (3) Such party shall provide the other party a verbatim copy, if transcribed, at no cost to the recipient.