Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 11. (a) The board may take official notice of the following:

1. (1) Any fact that could be judicially noticed in the courts.
2. (2) The record of other proceedings before the board.
3. (3) Codes or standards that have been adopted by an agency of the United States or this state.
4. (4) Publications, treatises, or other documents commonly considered to be reliable authorities on subjects addressed at the hearing, including any relevant edition of The Appraisal of Real Estate, the Uniform Standards of Professional Appraisal Practice, and The Dictionary of Real Estate.

(b) If a determination is based in whole or in part on facts or material noticed under subsection (a), the board will expressly indicate the board's taking of official notice.

(c) A party who objects to the board's taking of official notice must request a rehearing as to that issue. Failure to object and request rehearing waives any claim regarding the board's taking of official notice.

(Indiana Board of Tax Review; 52 IAC 4-6-11; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)