Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 2. (a) Motions for continuances and extensions of time may be granted only if:

1. (1) the request is made prior to the hearing or other deadline;
2. (2) good cause is shown; and
3. (3) the request is served on all parties.

(b) A continuance or extension requested less than two (2) business days prior to the hearing may be granted only upon a showing of extraordinary circumstances.

(c) A party requesting a continuance shall:

1. (1) state whether the continuance is opposed; and
2. (2) if possible, propose mutually acceptable alternative hearing dates.

(Indiana Board of Tax Review; 52 IAC 4-7-2; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)