Section 52IAC2-9-4. Settlement; stipulation of value

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   (a) If the parties resolve a matter after an appeal has been filed with the board, the parties shall notify the board that an agreement has been reached.

  (b) This section is not intended to prevent a petitioner from withdrawing its appeal once an agreement is reached between the parties.

  (c) This section shall not apply to the stipulation or settlement of matters remanded to the board from the Indiana tax court. (Indiana Board of Tax Review; 52 IAC 2-9-4; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1785; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)

                    
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