Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 3. (a) In the discretion of the board, hearings will be conducted by:

1. (1) an administrative law judge;
2. (2) any member of the board acting as an administrative law judge; or
3. (3) the board sitting in its entirety.

(b) The administrative law judge may make a preliminary ruling on any nonfinal issue without the approval of a majority of the board.

(c) All testimony shall be under oath or affirmation.

(d) While administrative hearings are informal by nature, the administrative law judge shall conduct the hearing in accordance with accepted courtroom conventions, including direct examination, cross-examination, and objections, as are necessary for a civil and orderly proceeding.

(e) When deemed appropriate by the administrative law judge, the judge may impose conditions upon a party necessary to avoid unreasonably burdensome or repetitious presentations by the party, such as the following:

1. (1) limiting the party's use of discovery, cross-examination, and other procedures so as to promote the orderly, prompt, and just conduct of the proceeding; and
2. (2) requiring two (2) or more parties to combine their presentations of evidence and argument, cross-examination, discovery, and other participation in the proceedings.

(Indiana Board of Tax Review; 52 IAC 4-6-3; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)