Authority: IC 6-1.5-6-2

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

Sec. 4. (a) This section applies to the service of:

1. (1) notices required by the board under IC 6-1.1-15-4 and IC 6-1.1-15-5; and

2. (2) any other:

   1. (A) ruling;
   2. (B) order;
   3. (C) determination; or
   4. (D) notice;
3. issued by the board.

(b) The board will keep a record of all rulings, orders, determinations, or notices served by:

1. (1) personal delivery;
2. (2) private carrier;
3. (3) United States mail;
4. (4) electronic mail; or
5. (5) electronic filings via POPLAR;

indicating the date and circumstances of the service. The record will constitute prima facie proof of the date and circumstances of service.

(c) Service shall be given to each party unless the party has properly designated an authorized representative, in which case service shall be given to the party's authorized representative.

(d) An order, notice, or determination issued through POPLAR is effective service on all parties who have appeared via POPLAR.

(Indiana Board of Tax Review; 52 IAC 4-4-4; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)