Authority: IC 6-1.5-6-2
Affected: IC 4-2-6-1; IC 6-1.1-15; IC 6-1.5-4-1; IC 6-1.5-5-1
Sec. 7. (a) If an administrative law judge is disqualified under this section, the board shall assign another administrative law judge to preside over the proceeding.
(b) An administrative law judge shall disqualify himself or herself in any proceeding in which the judge's impartiality might reasonably be questioned, including but not limited to instances where:
- (1) The administrative law judge has a personal bias or prejudice concerning a party or a party's representative involved in the proceeding.
- (2) The administrative law judge served as lawyer or representative in the matter in controversy, or a lawyer with whom the judge practiced law served during such association as a lawyer concerning the matter, or the judge or such lawyer has been a material witness concerning it.
- (3) The administrative law judge, individually or as a fiduciary, or the judge's spouse, domestic partner, parent, or child, or any other member of the judge's family residing in the judge's household has a financial interest, as defined in IC 4-2-6-1, in the subject matter in the proceeding, or any other interest that could be substantially affected by the outcome of the proceeding.
- (4) The administrative law judge has made a public statement, other than in a tribunal proceeding, adjudicative decision, or adjudicative opinion, that commits or appears to commit, the judge to reach a particular result or rule in a particular way in the proceeding.
(Indiana Board of Tax Review; 52 IAC 4-11-7; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)