Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 52. INDIANA BOARD OF TAX REVIEW |
Article 52IAC2. PROCEDURAL RULES |
Rule 52IAC2-8. Prehearing and Posthearing Activities |
Section 52IAC2-8-2. Prehearing conference
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(a) The board may, upon reasonable notice to the parties, order a prehearing conference. A prehearing conference order may include a requirement for the parties to confer and submit an appeal management plan addressing matters outlined in subsection (b).
(b) The board may, through the prehearing conference or appeal management plan, require the parties to submit:
(1) a list of two (2) or more desired dates for the hearing;
(2) a preliminary statement of all contentions and defenses;
(3) a discovery and motion schedule;
(4) a preliminary witness and exhibit list;
(5) possible stipulations;
(6) amendments to the appeal petition;
(7) an outline or summary of the matter under appeal; or
(8) any other information that the board deems beneficial to the orderly review of an appeal petition.
(c) The parties, subject to an order issued under subsection (a), must demonstrate a good faith effort to comply with the order and reach agreement on an appeal management plan and the matters specified in the order. If the parties fail to materially comply with the order, or do not demonstrate a good faith effort, the board or the designated administrative law judge may:
(1) conduct the prehearing conference and, following such conference, enter an order reflecting the matters ordered and agreed to at the prehearing conference; or
(2) issue an order addressing any matter not adequately resolved.
(Indiana Board of Tax Review; 52 IAC 2-8-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1783)