IBTR: LSA #11-669 Proposed Amendments

LSA #11-669 Proposed Amendments

Rulemaking Docket
	Date (“E”) for estimated future date ESTIMATED DATES ARE SUBJECT TO CHANGE	Information
LSA document number		11-669
Description of rule		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 Article 1 and Article 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.
Notice of intent	10-26-2011	http://www.in.gov/legislative/iac/20111026-IR-052110669NIA.xml.html
Proposed rule	022012	http://www.in.gov/legislative/iac/20120201-IR-052110669PRA.xml.html
Public hearing notice (publication date)	05-23-2012	http://www.in.gov/legislative/iac/20120523-IR-052110669CHA.xml.html
Economic impact statement	02-01-2012	http://www.in.gov/legislative/iac/20120201-IR-052110669EIA.xml.html
Public hearing date and location	06-21-2012	Indiana Board of Tax Review Indiana Government Center-North, 100 North Senate Avenue, Room N1026 Indianapolis, Indiana 46204
IEDC comments	03-06-2012	http://www.in.gov/ibtr/files/IEDC_Response_Letter_030612.pdf
OSBE comments
Deadline for comments	06-21-2012
Submit comments Online
Mailing address for comments	06-21-2012	Indiana Board of Tax Review Indiana Government Center-North, 100 North Senate Avenue, Room N1026 Indianapolis, Indiana 46204
Comments may be inspected at this location		Indiana Board of Tax Review Indiana Government Center-North, 100 North Senate Avenue, Room N1026 Indianapolis, Indiana 46204
Request for public hearing
Other notices	05-13-2012	Administrative Rules Oversight Committee Notice: http://www.in.gov/legislative/iac/20120530-IR-052110669ARA.xml.html
Relevant scientific and technical findings
Adoption of final rule
Submitted to Attorney General
Deadline for Attorney General action
Returned by Attorney General
Recalled by agency	05-16-2012	http://www.in.gov/legislative/iac/20120516-IR-052110669RCA.xml.html
Submitted to Governor	07-26-2012
Deadline for Governor’s action (may be extended an additional 15 days)
Final rule filed with the Indiana Register	08-01-2012
Final rule published in the Indiana Register	08-29-2012	http://www.in.gov/legislative/iac/20120829-IR-052110669FRA.xml.pdf
Effective date of rule	08-31-2012	30 days after filing with the Publisher.
Additional information
For additional information, contact		Carol S. Comer, Senior Administrative Law Judge, Indiana Board of Tax Review Indiana Government Center-North, 100 North Senate Avenue, Room N1026 Indianapolis, Indiana 46204 (317) 232-3776 ccomer@ibtr.in.gov.