Under
IC 4-22-2-24, notice is hereby given that on March 15, 2012, at 1:00 p.m., at the Indiana Government Center North, 100 North Senate Avenue, Room N1026, Indianapolis, Indiana, the Indiana Board of Tax Review will hold a public hearing on its proposed amendments to
52 IAC 1,
52 IAC 2, and
52 IAC 3, which include, but may not be limited to, clarifying that a certified public accountant cannot practice before the board for matters involving personal property tax exemptions, making the definition of "practice before the board" consistent in
52 IAC 1 and
52 IAC 2, clarifying that the prohibitions restricting the practice before the board for certified tax representatives also applies to certified public accountants, local government representatives, and representatives of minor and incapacitated parties, allowing a hearing to be held in any county in which an administrative law judge has an office, clarifying that filing a motion for summary judgment is a delay reasonably caused by a party, incorporating the notice requirements of Trial Rule 34(c) relating to subpoenas to nonparties, clarifying that a party that does not object to the election of the board's small claims procedures for a property that does not qualify for participation in such procedures may be deemed to consent to the small claims procedures for that matter, establishing a time limit
for requesting documentary evidence under the board's small claims procedures, comply with the Indiana Supreme Court's pro hac vice rule promulgated on September 20, 2011, and adding rules for the board's voluntary resolution program authorized by
IC 6-1.5-3-4.
The Indiana Board of Tax Review has the authority to adopt this rule under
IC 6-1.5-6-1,
IC 6-1.5-6-2, and
IC 6-1.5-6-3. In accordance with
IC 4-22-2-24(d)(3), the proposed rule imposes requirements and costs on regulated entities. The purpose of this rule is to amend the Board's rules to comply with the changes made to the Supreme Court's procedural rules and to amend the Board's existing rules for clarity and efficiency.