Section 52IAC2-8-3. Discovery

   (a) Parties may:

(1) obtain discovery regarding any matter, not privileged, which is relevant to the subject matter involved in the pending action; and

(2) use the applicable discovery methods contained in the Indiana Rules of Trial Procedure.

  (b) The parties shall make all reasonable efforts to resolve discovery disputes before seeking a discovery order from the board.

  (c) Upon showing of good cause, including a description of independent efforts made to resolve the discovery dispute, the board may issue a discovery order consistent with subsection (a). If necessary, the enforcement of such order or right of discovery shall be in accordance with the Indiana Rules of Trial Procedure.

  (d) A party seeking a discovery order under this section shall notify all parties.

  (e) A party may not be precluded from:

(1) supplementing the evidence and witness summaries required by 52 IAC 2-7-1(b)(1); or

(2) adding to the witness and exhibit lists required by 52 IAC 2-7-1(b)(2);

because such items were not identified in discovery.

  (f) No party shall serve on any other party more than twenty-five (25) interrogatories or more than twenty-five (25) requests for admission, including subparagraphs and subparts, without leave of the board.

  (g) Upon motion of a party and for good cause shown, the board may issue a protective order restricting discovery of a trade secret or other confidential information or other matter consistent with the Indiana Rules of Trial Procedure and this article.

  (h) Depositions may be taken in accordance with the Indiana Rules of Trial Procedure.

  (i) Any member of the board or the administrative law judge assigned to hear the petition may issue a nonfinal order with respect to:

(1) a discovery motion;

(2) a motion to compel;

(3) a motion for protective order; or

(4) another motion related to discovery or procedure.

(Indiana Board of Tax Review; 52 IAC 2-8-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1783; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)