Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

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; or
4. (4) registered or certified mail, return receipt requested.

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

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

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