Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 5. (a) The board may issue an order of dismissal if a defective petition:

1. (1) omits required information or attachments;
2. (2) appears to be untimely; or
3. (3) fails to state a claim upon which relief can be granted.

(b) If the board determines, sua sponte, that a petition is defective, the board may:

1. (1) issue a notice of defect, specifying the nature of the defect; and
2. (2) return a copy of the appeal petition to the petitioner.

(c) The petitioner must correct or cure the appeal petition within thirty (30) days from the date the notice of defect is served.

(d) If a petitioner fails to correct or cure the appeal petition, the board may dismiss the petition.

(Indiana Board of Tax Review; 52 IAC 4-9-5; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)