Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 2. (a) A party may request leave from the board to file a single consolidated appeal petition for two (2) or more parcels.

(b) A consolidated appeal may only include petitions for the same tax year.

(c) The board may sua sponte consolidate petitions within the board's discretion.

(Indiana Board of Tax Review; 52 IAC 4-5-2; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)