Section 52IAC2-2-13. "Party" defined  


Latest version.
  •    "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)