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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 52. INDIANA BOARD OF TAX REVIEW |
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Article 52IAC2. PROCEDURAL RULES |
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Rule 52IAC2-2. Definitions |
Section 52IAC2-2-13. "Party" defined
Latest version.
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"Party" means a participant in a matter governed by this article, which may include the following:
(1) The owner of the subject property.
(2) The taxpayer responsible for the property taxes payable on the subject property.
(3) The department.
(4) The county assessor.
(5) Any other party with a statutory right or duty to appeal from or to defend a determination.
(Indiana Board of Tax Review; 52 IAC 2-2-13; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1777; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)