May 14, 2012

Representative Jeffrey Thompson, Chairperson

Administrative Rules Oversight Committee

c/o Legislative Services Agency

200 West Washington Street, Suite 301

Indianapolis, Indiana 46204-2789

Dear Representative Thompson:

On behalf of the Indiana Board of Tax Review, I am submitting this notice to the Administrative Rules Oversight Committee in compliance with IC 4-22-2-19, which requires an agency to begin the rulemaking process not later than sixty (60) days after the effective date of the statute that authorizes the rule.

The statute authorizing the Board to establish procedures for its employees to assist taxpayers and local officials in their attempts to informally resolve disputes, Indiana Code § 6-1.5-6-3, was promulgated pursuant to P.L.113-2010 and became effective on July 1, 2010. The Board, however, did not begin its rulemaking process within sixty days of the effective date of the statute because the Board established and operated a pilot program for a period of time prior to developing its rules to ensure that its procedures for facilitating resolution between assessors and taxpayers were sensible and efficient.

The rulemaking process has now been initiated. The notice of intent for this rule was published in the Indiana Register on October 26, 2011 (DIN: 20111026-IR-052110669NIA).

Your understanding of these circumstances is greatly appreciated. If you need additional information, please do not hesitate to contact me at 232-3783.

Sincerely,

Robert Wente

Chairman, Indiana Board of Tax Review