Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 2. (a) This section only applies to petitions under election to the small claims docket.

(b) If requested not later than ten (10) business days prior to hearing by any party, the parties shall provide to all other parties copies of any documentary evidence and the names and addresses of all witnesses intended to be presented at the hearing at least five (5) business days before the small claims hearing.

(c) Failure to comply with subsection (b) may serve as grounds to exclude evidence or testimony that has not been timely provided.

(d) Copies of exhibits must be filed with the board and served on all other parties prior to the commencement of the hearing. In order to ensure due process and to avoid a continuance, materials served by United States mail should be post-marked three (3) days before the deadline.

(e) Copies of exchanged materials will become part of the administrative record, but the board will consider those materials only if offered into evidence by a party and admitted into evidence by the board or administrative law judge.

(f) All materials submitted to the board as evidence must be individually labelled [sic] for identification (e.g., Exhibit A, Exhibit 1, etc.).

(Indiana Board of Tax Review; 52 IAC 4-8-2; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)