Section 52IAC2-6-7. Consolidation order

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   (a) The board may, on its own motion or upon motion by one (1) or more parties, consolidate two (2) or more petitions for the appeal of an assessment of real property if:

(1) the properties are located in the same township and are of the same classification; and

(2) the common factual and legal issues in dispute predominate over the individual issues.

  (b) The board shall notify the parties of its intent to consolidate the actions and shall permit a petitioner, as a matter of right, to sever itself from the consolidated action.

  (c) A motion to sever under subsection (b) must be in writing. (Indiana Board of Tax Review; 52 IAC 2-6-7; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1781)

                    
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