Section 52IAC2-9-2. Final order

   (a) Final orders and final determinations shall:

(1) contain the name of the petitioner and identify the property that is the subject of the appeal;

(2) identify the parties and representatives participating in the proceeding;

(3) include a concise statement of the basic facts of record;

(4) contain separately stated findings of fact;

(5) contain a decision disposing of all contested issues; and

(6) include a notice of appeal rights.

  (b) Findings must be based exclusively on the evidence in the record and on matters officially noticed in the proceeding.

  (c) A final order is subject to judicial review under IC 6-1.1-15-5. (Indiana Board of Tax Review; 52 IAC 2-9-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1785; errata filed Mar 4, 2004, 9:45 a.m.: 27 IR 2284)