Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 8. (a) Parties before the board may elect to utilize POPLAR for electronic filing. Parties who elect to use POPLAR will have access to an online docket and receive electronic notification via e-mail of any filing, order, notice, or message.

(b) A party or authorized representative elects to utilize POPLAR by:

1. (1) electronically filing an appeal petition with the board via POPLAR; or
2. (2) entering an appearance in an appeal via POPLAR.

(c) An assessing official is required to utilize POPLAR as a party in any appeal before the board. Assessing officials shall annually submit to the board, no later than January 31, a notice of the persons authorized to appear via POPLAR on the IBTR Form 140. Information to be submitted includes:

1. (1) assessing official information, including official title, county, county number, township (if applicable), printed name, signature, and the assessing official office address;
2. (2) the assessing official agreeing to use POPLAR and affirming their duty to protect confidential information;
3. (3) the email and name of the individual associated with the email account that will be used to access POPLAR; and
4. (4) affirmation that all the information on the form is accurate.

(d) As part of a case management order, the board or administrative law judge may require a party to elect to utilize POPLAR when it is in the best interest of judicial efficiency. In matters where multiple appeals will be consolidated for a hearing, the board or administrative law judge may require a party to elect to utilize POPLAR.

(e) A party who has elected to use POPLAR must monitor electronic mail for all notices. Failure of a party utilizing POPLAR to monitor electronic mail and the online docket for any filings, orders, or other actions does not relieve a party from any deadline, response, or other responsibility triggered by the event documented in POPLAR.

(f) Regardless of whether any other party has elected to use POPLAR in regard to an appeal, a party who has elected to use POPLAR shall electronically file material with the board in regard to that appeal. Service of that filing shall comply with 52 IAC 4-4-9 [sic, section 9 of this rule].

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