Section 52IAC2-7-4. Official notice

   (a) The board may take official notice of the following:

(1) Any fact that could be judicially noticed in the courts.

(2) The record of other proceedings before the board.

(3) Codes or standards that have been adopted by an agency of the United States or this state.

(4) Publications, treatises, or other documents commonly considered to be reliable authorities on subjects addressed at the hearing.

  (b) Parties must be:

(1) notified before or during the hearing, or before the issuance of any order that is based in whole or in part on facts or material noticed under subsection (a), of the specific facts or material noticed, including any staff memoranda and data; and

(2) afforded an opportunity to contest and rebut the facts or material noticed under subsection (a).

(Indiana Board of Tax Review; 52 IAC 2-7-4; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1782; errata filed Mar 4, 2004, 9:45 a.m.: 27 IR 2284)