Section 52IAC2-7-3. Hearsay evidence

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Hearsay evidence, as defined by the Indiana Rules of Evidence (Rule 801), may be admitted. If the hearsay evidence is not objected to, the evidence may form the basis for a determination. However, if the evidence:

(1) is properly objected to; and

(2) does not fall within a recognized exception to the hearsay rule;

the resulting determination may not be based solely upon the hearsay evidence. (Indiana Board of Tax Review; 52 IAC 2-7-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1782; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)

                    
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