Section 52IAC2-6-3. Expedited hearing procedures

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   (a) The board may receive evidence by duly sworn affidavit. However, evidence presented by affidavit may be subject to objection.

  (b) The board may issue a determination based upon a record created by stipulation of the parties as to some or all of the issues on appeal.

  (c) A hearing or prehearing conference may be conducted by telephone or through video conferencing upon agreement of the parties. (Indiana Board of Tax Review; 52 IAC 2-6-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1780)

                    
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