Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-4

Sec. 13. (a) Parties may file, or the board may request, briefs in support of a party's position on any issue relevant to the appeal.

(b) Briefs shall be filed within the time limits set by the administrative law judge or board. An extension of time may be requested. If a party fails to timely file a brief, the board may exclude the brief from consideration.

(c) A brief submitted under this section must not exceed thirty (30) pages (excluding exhibits) without leave of the board or administrative law judge.

(d) Notwithstanding a submission deadline, a party may supplement a previously filed brief with subsequently decided cases, but without further argument.

(e) Briefs of amicus curiae may be filed with leave of the board and must be filed in accordance with the briefing schedule established for the parties or by order of the board or the designated administrative law judge.

(f) If the board or its administrative law judge orders the parties to file post-hearing briefs, the hearing is not concluded and the computation of time to issue a determination pursuant to IC 6-1.1-15-4 does not begin until the time for post-hearing briefing has concluded. Nothing in this subsection should be construed as allowing parties to submit post-hearing evidence except as otherwise provided in these rules.

(Indiana Board of Tax Review; 52 IAC 4-6-13; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)