Section 52IAC2-6-2. Place of hearing  


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  •    (a) Hearings held before an administrative law judge will be held in:

    (1) the central office;

    (2) the county in which the property subject to the appeal is located; or

    (3) any county in which an administrative law judge has an office;

    unless the parties and the designated administrative law judge agree to a different location.

      (b) All hearings conducted by:

    (1) a member of the board; or

    (2) the board sitting in its entirety;

    will be held in the central office unless otherwise agreed to by the board. (Indiana Board of Tax Review; 52 IAC 2-6-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1780; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)