Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 5. (a) All final hearings will be recorded. Unless a court reporter service is retained by a party, the hearing will be recorded by the administrative law judge.

(b) Preliminary hearings may be recorded in the discretion of the board.

(c) A party may hire a court reporting service to record and transcribe the hearing.

(d) The board and its administrative law judges may specify the manner in which exhibits are to be labeled and organized.

(e) The board shall maintain a record of the following:

1. (1) Evidence, exhibits, and briefs submitted to it.
2. (2) Other documents made part of the record.
3. (3) Exhibits that were offered to prove in response to a sustained objection.
4. (4) Matters of which the board expressly takes official notice.

(Indiana Board of Tax Review; 52 IAC 4-6-5; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)