Ind. Admin. Code tit. 52, r. 4-11-4 – Integrity and independence of the administrative law judge

Affected: IC 6-1.1-15; IC 6-1.5-4-1; IC 6-1.5-5-1

Sec. 4. (a) An administrative law judge shall participate in establishing, maintaining, and enforcing high standards of conduct and shall act at all times in a manner that promotes public confidence in the independence, integrity, and impartiality of the board.

(b) An administrative law judge shall avoid impropriety and the appearance of impropriety.

(c) Board decisions shall be based exclusively on evidence in the record of the proceeding and material that has been officially noticed.

(d) An administrative law judge shall interpret and apply the law without regard to whether the administrative law judge approves or disapproves of the law in question.

(Indiana Board of Tax Review; 52 IAC 4-11-4; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)