Authority: IC 6-1.5-6-2

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

Sec. 9. (a) "Order" or "determination" means any action by the board or an administrative law judge.

(b) Any order or ruling by an administrative law judge is subject to review by the board.

(c) An order is final if the action of the board is:

1. (1) designated as final by the board;
2. (2) the final step in the administrative process before resort may be made to the judiciary; or
3. (3) deemed a final determination under IC 6-1.1-15-4 and IC 6-1.1-15-5.

(Indiana Board of Tax Review; 52 IAC 4-2-9; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)