Section 52IAC2-6-5. Conduct of hearing; transcription services

   (a) Hearings will be conducted by:

(1) an administrative law judge;

(2) any member of the board acting as an administrative law judge; or

(3) the board sitting in its entirety.

  (b) All testimony shall be under oath or affirmation.

  (c) A party may hire a court reporting service to transcribe the hearing. If a court reporting service is retained to transcribe the hearing, the party that hired the court reporting service must submit an official copy of the transcript to the board at no cost to the board. If a court reporter is not retained by either party, the hearing will be recorded by the administrative law judge. The recording of the administrative law judge will serve as the basis of the official record of the proceeding unless the hearing is transcribed by a court reporter.

  (d) The administrative law judge may rule on any nonfinal order without the approval of a majority of the board. (Indiana Board of Tax Review; 52 IAC 2-6-5; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1781; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)