Section 52IAC2-7-1. Evidence

   (a) Except as provided in subsection (b), a party participating in the hearing may introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the county PTABOA.

  (b) A party to the appeal must provide the following to all other parties:

(1) Copies of documentary evidence at least five (5) business days before the hearing.

(2) A list of witnesses and exhibits to be introduced at the hearing at least fifteen (15) business days before the hearing.

  (c) For purposes of determining compliance with the deadlines under subsection (b), the parties must either provide personal or hand delivery or deposit the materials in the United States mail or with a private carrier three (3) days before the deadline in accordance with the provisions of 52 IAC 2-3-1. If a party uses a private carrier that guarantees next day delivery, the materials must be sent one (1) day before the specified deadline.

  (d) The board or the presiding administrative law judge may waive the deadlines under subsection (b) for any materials that had been:

(1) submitted; or

(2) made part of the record;

at a PTABOA hearing, a department hearing, or other proceeding from which the appeal arises.

  (e) Copies of all materials provided to other parties under subsection (b) will become part of the administrative record only if admitted into evidence by the board or administrative law judge.

  (f) Failure to comply with subsection (b) may serve as grounds to exclude the evidence or testimony at issue.

  (g) Materials submitted to or made a part of the record at a PTABOA hearing, department hearing, or other proceeding from which the appeal arises will not be made part of the record of the board proceeding unless submitted to the board. Evidentiary materials proffered but not admitted into evidence will be so identified in the record.

  (h) The board and its administrative law judges may specify the manner in which exhibits are to be labeled and organized.

  (i) The board shall consider only the following:

(1) Evidence, exhibits, and briefs submitted to it.

(2) Other documents made part of the record.

(3) Matters of which the board expressly takes official notice under section 4 of this rule.

(Indiana Board of Tax Review; 52 IAC 2-7-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1781; errata filed Mar 4, 2004, 9:45 a.m.: 27 IR 2284; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)