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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 52. INDIANA BOARD OF TAX REVIEW |
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Article 52IAC2. PROCEDURAL RULES |
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Rule 52IAC2-8. Prehearing and Posthearing Activities |
Section 52IAC2-8-1. Continuance of proceedings
Latest version.
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(a) Continuances and extensions of time may be granted only if:
(1) the request is made prior to the hearing or other deadline;
(2) good cause is shown; and
(3) the request is served on all parties.
(b) A continuance or extension requested less than two (2) business days prior to the hearing may be granted only upon a showing of extraordinary circumstances.
(c) A continuance or extension granted prior to the hearing shall:
(1) be considered a delay reasonably caused by the party requesting the continuance or extension; and
(2) automatically extend the time during which the hearing must be held.
(Indiana Board of Tax Review; 52 IAC 2-8-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1783; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)