Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 6. (a) The board may issue an order of default or dismissal as the result of:

1. (1) a failure to comply with a rule or order of the board or administrative law judge, including the case management order;
2. (2) disruptive, vulgar, abusive, obscene, or contemptuous conduct or language by a party or authorized representative;
3. (3) a failure to exchange evidence or respond to discovery in accordance with this article; or
4. (4) engaging in ex parte communications, fraudulent representations, or other conduct prejudicial to fair and orderly administration of property tax appeals.

(b) The board may issue an order for rule to show cause why a petition should not be defaulted or dismissed upon motion of a party or by the board sua sponte.

(c) If a party does not respond in writing to an order for rule to show cause within ten (10) days, the board may order a default or dismissal. If the party subject to the rule to show cause responds, the board may rule with or without a hearing, in its discretion.

(d) A dismissal or default under this section that resolves all of the issues pending before the board is a final determination and may be appealed to the tax court in accordance with the provisions of IC 6-1.1-15-5.

(e) As part of a final determination on the merits, the board may issue an order of default or dismissal as to one (1) or more of the issues raised before the board without an order for rule to show cause.

(Indiana Board of Tax Review; 52 IAC 4-9-6; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)