Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 1. (a) The board may sua sponte issue an amended final order to correct an oversight, error, or omission in a final order within the earlier of:

1. (1) forty-five (45) days of issuing the final order; or
2. (2) the date a verified petition for judicial review of the order is filed with the tax court.

(b) An amended final order shall be treated as the final order or determination of the appeal petition, and the parties shall have forty-five (45) days from the date the amended or corrected final order is issued to seek judicial review.

(Indiana Board of Tax Review; 52 IAC 4-9-1; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)