Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15-4; IC 6-1.1-15-5

Sec. 4. (a) If a party or authorized representative fails to appear at a hearing, the board shall issue an order of default or dismissal.

(b) Within ten (10) days after the order of default or dismissal is issued, the party against whom the order is entered may file a written objection requesting that the order be vacated and set aside. This objection must contain supportive facts stating why the party did not appear.

(c) The board may vacate and set aside an order of default or dismissal for failure to appear for good cause shown.

(d) If the board vacates an order of dismissal for defect or failure to appear, the subsequent hearing and related proceedings shall be conducted pursuant to IC 6-1.1-15-4 and not as a rehearing pursuant to IC 6-1.1-15-5.

(Indiana Board of Tax Review; 52 IAC 4-9-4; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)