Section 52IAC2-7-2. Admissibility; relevancy; weight

   (a) The administrative law judge shall regulate the course of the proceedings in:

(1) conformity with any prehearing order; and

(2) a manner without recourse to the rules of evidence.

  (b) A party may object to the admissibility of evidence during the hearing. The administrative law judge may defer a ruling on the admissibility of the evidence for the board's decision. If the administrative law judge defers a ruling, all proffered evidence will be entered for the record and its admissibility will be considered by the board and addressed in the findings.

  (c) The board will determine the relevance and weight to be assigned to the evidence. Although evidence may be admitted over the objection of a party, if it:

(1) is immaterial;

(2) is irrelevant; or

(3) should be excluded or disregarded on other grounds;

it will not be assigned any weight in the board's final determination. (Indiana Board of Tax Review; 52 IAC 2-7-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1782; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)