Section 52IAC2-4-2. Time and place for filing appeal petitions

   (a) A petition for review of assessment under IC 6-1.1-15-3 must be filed with the board at the central office within forty-five (45) days after the date of the notice of the determination by the PTABOA. The petitioner shall serve a copy of the petition on all parties.

  (b) A petition to correct errors under IC 6-1.1-15-12 must be filed with the board at the central office within forty-five (45) days after the date of the notice of the determination of the PTABOA. The petitioner shall serve a copy of the petition on all parties.

  (c) A petition for review of exemption under IC 6-1.1-11-7 must be filed with the board at the central office within forty-five (45) days after the date of the notice of the determination of the PTABOA. The petitioner shall serve a copy of the petition on all parties.

  (d) A petition for review of an action by the department under IC 6-1.5-5-1 must be filed with the board within forty-five (45) days after the date of the notice of the determination of the department unless otherwise specified by statute.

  (e) There is a rebuttable presumption that the notice of determination is mailed on the date of the notice.

  (f) If a PTABOA fails to timely hold a hearing on review or issue a determination after hearing, upon expiration of the deadlines in IC 6-1.1-15-1, a taxpayer may initiate a proceeding for review before the board under IC 6-1.1-15-3. (Indiana Board of Tax Review; 52 IAC 2-4-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1779; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)