Section 52IAC2-5-3. Limitation of issues

   (a) The board may not limit the scope of the issues raised in the appeal petition to those presented to the PTABOA unless all parties agree to the limitation of issues.

  (b) If new issues are raised in an amendment to the appeals petition, the amendment is subject to the terms of section 2 of this rule.

  (c) If an issue not presented to the PTABOA is raised in the appeal petition or the amended appeal petition, the board may remand the petition to the PTABOA for consideration of the new issue if consented to by the parties and the PTABOA.

  (d) If the board remands the petition to the PTABOA under subsection (c) and the PTABOA does not issue a determination on the new issue within sixty (60) days of the remand, the board shall proceed to hear the appeal. (Indiana Board of Tax Review; 52 IAC 2-5-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1780; errata filed Mar 4, 2004, 9:45 a.m.: 27 IR 2284)