Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 7. (a) Parties who request a hearing in excess of one (1) day must submit to the board proposed case management orders that include the length of hearing requested.

(b) Absent exceptional circumstances, all hearings in excess of one (1) day will be conducted in Indianapolis.

(c) When a hearing in excess of one (1) day is granted:

1. (1) the parties shall retain a court reporter to record the hearing and transcribe the recording in accordance with this article;
2. (2) the fees of the court reporter shall be shared equally by the parties; and
3. (3) the parties shall present an electronic copy of all exhibits to the board.

(Indiana Board of Tax Review; 52 IAC 4-6-7; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)