Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-3

Sec. 1. (a) A separate petition must be filed for each parcel and each tax year unless leave is granted for consolidation.

(b) An appeal petition must be filed with the board at the central office by:

1. (1) personal delivery;
2. (2) deposit in the United States mail;
3. (3) deposit with a private carrier;
4. (4) registered or certified mail, return receipt requested; or
5. (5) by electronic filing via POPLAR.

(c) Appeal petitions may not be filed by facsimile or electronic mail.

(d) The petitioner shall serve a copy of the petition on all parties.

(e) Appeal petitions submitted by electronic filing via POPLAR satisfy the requirements contained in IC 6-1.1-15-3(d) and IC 6-1.1-15-3(h).

(Indiana Board of Tax Review; 52 IAC 4-5-1; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)