Section 52IAC2-1-1. Purpose

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The purpose of this article is to establish procedures to govern administrative proceedings before the board. The definitive procedures, procedural requirements, and evidentiary controls established by this article are deemed essential to assure that the administrative appeals before the board are conducted in the most uniform and objective manner possible. (Indiana Board of Tax Review; 52 IAC 2-1-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1776)

                    
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