Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15; IC 6-1.5-4-2

Sec. 6. (a) Any party may request that the board issue a subpoena or subpoena duces tecum by filing a request with the board at least ten (10) business days before the date on which the hearing commences or the deposition is scheduled. The request shall state the following information:

1. (1) The name of the witness.
2. (2) The address, including street address, city, and county, where the witness can be served.
3. (3) The date, time, and location the witness is expected to appear.
4. (4) The matter in which the witness is expected to testify.
5. (5) If a subpoena duces tecum, the material, listed in detail, to be brought by the witness to the hearing or deposition.

(b) A request for a subpoena or subpoena duces tecum shall not be granted by the board if filed fewer than ten (10) business days before the date on which the:

1. (1) hearing commences; or
2. (2) deposition is scheduled;

except by approval of the board upon good cause shown.

(c) A party may not request the board to issue a subpoena duces tecum on a nonparty until at least fifteen (15) days after the date on which the party intending to serve such request or subpoena serves a copy of the proposed request and subpoena on all other parties.

(d) A subpoena may be issued by any member of the board.

(e) Any fees for service by the sheriff are the responsibility of the party requesting the subpoena.

(f) A subpoena shall not be requested from the board to compel attendance of a party or party witness at a hearing or deposition unless informal efforts have proven unsuccessful.

(g) Subpoenas:

1. (1) may be served in any manner specified by the trial rules; and
2. (2) shall be enforced in a court of competent jurisdiction as provided for by law.

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