Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 8. (a) In lieu of a hearing, and by agreement of the parties, the board may issue a determination based upon a stipulated record.

(b) In lieu of a hearing, and by agreement of the parties, the board may issue a determination based upon a record of stipulated facts.

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