Section 52IAC2-5-2. Amendments to appeal petitions; additional written specification

   (a) Timely filed amendments to appeal petitions are permitted.

  (b) The petition may be amended once as a matter of course within thirty (30) days of the filing of the original appeal petition.

  (c) A motion to amend a petition may be filed later than thirty (30) days following the date a petition is filed and such motion may be approved by the board upon good cause shown.

  (d) Notwithstanding subsection (c), the board will not approve an amendment filed fewer than fifteen (15) business days before the hearing without the consent of the other parties to the hearing.

  (e) Amendments to appeal petitions must be:

(1) filed at the central office; and

(2) served upon all parties.

  (f) Amendments to appeal petitions must be filed under 52 IAC 2-4. (Indiana Board of Tax Review; 52 IAC 2-5-2; 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; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)