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.

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