Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 1. (a) A party may file motions in matters before the board. All motions, except those made during a hearing, must:

1. (1) be in writing;
2. (2) state the basis for the motion;
3. (3) set forth the relief or order sought;

4. (4) be properly captioned with the:

   1. (A) petition number; and
   2. (B) parcel number;
5. (5) be signed by the party or authorized representative; and
6. (6) include certification of service to all parties.

(b) The failure to serve all parties may result in a denial of the motion.

(c) Any response to a motion must be filed within thirty (30) days after the date of service unless otherwise specified by the board or the administrative law judge.

(Indiana Board of Tax Review; 52 IAC 4-7-1; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)