TITLE 52 INDIANA BOARD OF TAX REVIEW

Notice of Intent to Adopt a Rule

LSA Document #06-571

Under IC 4-22-2-23, the Indiana Board of Tax Review intends to adopt a rule concerning the following:

OVERVIEW: Adds 52 IAC 1-1-7 concerning definitions of terms used in the rules for local unit of government representatives. Adds 52 IAC 1-2-1.1 establishing rules for local unit of government representatives. Adds 52 IAC 2-1-2.1 to incorporate the Indiana Rules of Trial Procedure. Amends 52 IAC 1 concerning tax representatives. Amends 52 IAC 2 regarding the procedural rules for practice before the board. Amends 52 IAC 3 regarding the board's small claims procedures. Submit questions or comments to the Indiana Board of Tax Review, Attention: Carol S. Comer, Indiana Government Center-North, 100 North Senate Avenue, Room N1058(A), Indianapolis, Indiana 46204, or by electronic mail to ccomer@ibtr.in.gov. Statutory authority: IC 6-1.5-6.

For purposes of IC 4-22-2-28.1, the Small Business Regulatory Coordinator for this rule is:

Carol S. Comer, Senior Administrative Law Judge

Indiana Board of Tax Review

Indiana Government Center-North

100 North Senate Avenue, Room N1058(A)

Indianapolis, Indiana 46204

(317) 232-3776

ccomer@ibtr.in.gov

DIN: 20061213-IR-052060571NIA

Composed: May 07,2024 2:48:34AM EDT

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