Section 52IAC2-8-5. Motions

   (a) A party may file motions with the board or the designated administrative law judge. Except motions made during the hearing, all motions must:

(1) be in writing;

(2) state the basis for the motion;

(3) set forth the relief or order sought;

(4) be properly captioned with the:

(A) petition number;

(B) parcel number; and

(C) taxpayer's name, address, and telephone number;

(5) be signed by the party or authorized representative; and

(6) include verification or proof of service to all parties.

  (b) The failure to serve all parties may result in a denial of the motion.

  (c) Any response to a motion must be filed within thirty (30) days after the date of service unless otherwise specified by the board or the administrative law judge.

  (d) A motion filed by a party may:

(1) be considered a delay reasonably caused by the party filing the motion; and

(2) extend the time during which the hearing must be held.

(Indiana Board of Tax Review; 52 IAC 2-8-5; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1784; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)