Section 52IAC2-5-1. Compliant appeal petition

   (a) Appeal petitions must be submitted:

(1) on the form prescribed by the board; and

(2) in conformance with the instructions provided on the petition.

  (b) A separate petition must be filed for each parcel, except that a party may seek leave of the board to file a single petition for multiple parcels where the:

(1) parcels are contiguous; and

(2) issues to be appealed on each parcel are substantially similar.

  (c) The petition shall include all information requested on the petition form.

  (d) If the appeal petition is not properly completed, the board will:

(1) issue a notice of defect, specifying the nature of the defect; and

(2) return the appeal petition to the petitioner.

The petitioner must correct or cure the appeal petition within thirty (30) days from the date the notice of defect is served.

  (e) Failure to bring the appeal petition into substantial compliance with the instructions in the defect notice may result in denial of the petition without hearing. (Indiana Board of Tax Review; 52 IAC 2-5-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1779; errata filed Mar 4, 2004, 9:45 a.m.: 27 IR 2284; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)