in-20260520-IR-052260127RAA: IC 6-1.5-6-2

TITLE 52 INDIANA BOARD OF TAX REVIEW Regulatory Analysis LSA Document #26-127 I. Description of Rule II. Fiscal Impact Analysis III. Impacted Parties IV. Changes in Proposed Rule Proposed Regulation Direct Effects Changes from Prior Regulation(s) Fiscal Impact Authority to Promulgate Regulation Corresponding Existing Regulation(s) being Repealed/Revised 52 IAC 5-1-1 Purpose and Applicability Explains that the purpose of this Article is to establish procedures to govern all administrative proceedings before the IBTR. Consolidates three existing regulations with duplicative language into one regulation. None IC 6-1.5-6-2 52 IAC 4-1-1, 52 IAC 4-1-2, 52 IAC 4-2-1 52 IAC 5-1-2 "Appeal petition" defined Explains that “appeal petition" means a petition for review filed with the IBTR under IC 6-1.5-4-1 or IC 6-1.5-5-1 None None IC 6-1.5-6-2 52 IAC 4-2-2 52 IAC 5-1-3 "Authorized representative" defined Explains that an "authorized representative" means a person authorized to appear and represent a party in an appeal before the IBTR. None None IC 6-1.5-6-2 52 IAC 4-2-3 52 IAC 5-1-4 "Confidential information" defined Explains that "confidential information" means information that should be excluded from public access and deemed confidential under any applicable rule or statute. None None IC 6-1.5-6-2 52 IAC 4-2-5 52 IAC 5-1-5 "Consolidated appeal petition" defined Explains that a "consolidated appeal petition" means a single appeal petition that encompasses two (2) or more separate petitions from the property tax assessment board of appeals. None None IC 6-1.5-6-2 52 IAC 4-2-6 52 IAC 5-1-6 "Consolidated hearing" defined Explains that a "consolidated hearing" means a hearing where the IBTR has set multiple appeal petitions for hearing at the same time. None None IC 6-1.5-6-2 52 IAC 4-2-7 52 IAC 5-1-7 "Department" defined Explains that the "department" means the department of local government finance established under IC 6-1.1-30-1.1. None None IC 6-1.5-6-2 52 IAC 4-2-8 52 IAC 5-1-8 "Party" defined Explains that “party” means a participant in a matter governed by Title 52, Article 5 of the IAC who has a statutory right to participate. None None IC 6-1.5-6-2 52 IAC 4-2-11 52 IAC 5-1-9 "Portal for Online Property Legal Appeal and Review" defined Defines the Portal for Online Property Legal Appeal Review (“POPLAR”) as the platform for online services provided by the IBTR None None IC 6-1.5-6-2 52 IAC 4-2-12 52 IAC 5-2-1 Representation by local government representative Outlines the requirements to qualify as a local government representative for purposes of serving as an authorized representative appearing before the IBTR. Clarifies the issues that this type of representative cannot present to the IBTR (constituting the unauthorized practice of law). None IC 6-1.5-6-2 52 IAC 4-3-1 52 IAC 5-2-2 Representation by certified public accountant Outlines the requirements to qualify as a certified public accountant for purposes of serving as an authorized representative appearing before the IBTR. Clarifies the issues that this type of representative cannot present to the IBTR (constituting the unauthorized practice of law). None IC 6-1.5-6-2 52 IAC 4-3-2 52 IAC 5-2-3 Representation on behalf of minority or incapacitated party Outlines the requirements to qualify as an authorized representative appearing before the IBTR on behalf of a minority or incapacity party. None None IC 6-1.5-6-2 52 IAC 4-3-3 52 IAC 5-2-4 Representation on behalf of business or nonprofit organization Outlines the requirements to qualify as an authorized representative appearing before the IBTR on behalf of a business or nonprofit organization. None None IC 6-1.5-6-2 52 IAC 4-3-4 52 IAC 5-2-5 Representation by attorney-at-law Outlines the requirements to qualify as an attorney-at-law appearing before the IBTR on behalf of a party. None None IC 6-1.5-6-2 52 IAC 4-3-5 52 IAC 5-2-6 Practice requirements for tax representatives Outlines the requirements to qualify as a tax representative appearing before the IBTR on behalf of a party. Clarifies the issues that this type of representative cannot present to the IBTR (constituting the unauthorized practice of law). None IC 6-1.5-6-2 52 IAC 4-3-7 52 IAC 5-2-7 Practice requirements for all authorized representatives Outlines the requirements all authorized representatives appearing before the IBTR on behalf of a party must adhere to. None None IC 6-1.5-6-2 52 IAC 4-3-6 52 IAC 5-3-1 Trial rules Explains that to the extent that they do not conflict with the statutes governing property tax appeals, the IBTR may consult the trial rules, and the body of case law developed around them, to assist with handling tax appeals. The prior version of this regulation was slightly revised to define the trial rules being referenced, which allowed for the repeal of a separate regulation defining trial rules. None IC 6-1.5-6-2 52 IAC 4-4-1 52 IAC 5-3-2 Petition-specific procedural rules; case management orders Permits the IBTR to issue orders that supersede its regulations for specific petitions. None None IC 6-1.5-6-2 52 IAC 4-4-2 52 IAC 5-3-3 Determination of designated periods and filing dates Sets forth the procedures for the computation of any period of time prescribed in the IBTR's regulations. None None IC 6-1.5-6-2 52 IAC 4-4-3 52 IAC 5-3-4 Service by the board Provides that in addition to materials filed with the IBTR using traditional service methods, the IBTR will also maintain a record of materials served via POPLAR. None None IC 6-1.5-6-2 52 IAC 4-4-4 52 IAC 5-3-5 Ex parte communications Explains that parties are prohibited from engaging in ex-parte communications with a commissioner or employee of the IBTR regarding substantive matters relating to an appeal before the IBTR None None IC 6-1.5-6-2 52 IAC 4-4-5 52 IAC 5-3-6 Service to all parties required Outlines the requirements for serving parties to an appeal. Also provides that materials filed by the parties, or issued by the IBTR, via POPLAR will be deemed served on all the parties as if the materials were served by US mail. None None IC 6-1.5-6-2 52 IAC 4-4-6 52 IAC 5-3-7 Delegation of hearing powers to administrative law judges Explains that the IBTR shall appoint administrative law judges by written order and may delegate to an administrative law judge the power to hear a particular appeal. None None IC 6-1.5-6-2 52 IAC 4-4-7 52 IAC 5-3-8 Electing to utilize POPLAR Explains how a party can elect to use POPLAR, the expectations of users, and that assessing officials are required to use the platform. None None IC 6-1.5-6-2 52 IAC 4-4-8 52 IAC 5-3-9 Filing and service via POPLAR Defines what electronic filing means when submitting something to the IBTR. Specifically, electronic filing refers to utilizing the IBTR's Portal for Online Property Legal Appeal Review ("POPLAR"). None None IC 6-1.5-6-2 52 IAC 4-4-9 52 IAC 5-4-1 Filing of appeal petitions Provides that in addition to appeal petitions filed with the IBTR using traditional service methods, the IBTR will also accept appeal petitions served via POPLAR. Additionally, provides that petitions filed with the IBTR via POPLAR will be served on the appropriate assessing official as required by IC 6-1.1-15-3(d) and (h). Added language defining the IBTR's central office allowing the repeal of 52 IAC 4-2-4 that previously defined central office. None IC 6-1.5-6-2 52 IAC 4-5-1 52 IAC 5-4-2 Consolidated appeal petitions Explains that a party may request leave from the IBTR to file a single consolidated appeal petition for two or more parcels. None None IC 6-1.5-6-2 52 IAC 4-5-2 52 IAC 5-4-3 Appeal petition defect Explains that if the IBTR sends a notice of defect, and the petitioner fails to correct or cure the appeal petition, the IBTR may dismiss the appeal. The regulation was amended to cite the correct regulation. None IC 6-1.5-6-2 52 IAC 4-5-3 52 IAC 5-4-4 Amendments to appeal petitions Explains the process for a party to amend a previously filed appeal petition. The regulation was amended to remove a reference to the IBTR's small claims docket as regulations regarding the small claims docket are being repealed. None IC 6-1.5-6-2 52 IAC 4-5-4 52 IAC 5-5-1 Place of hearing Explains that hearings are held in certain locations at the IBTR's discretion. Adds language specifying that hearings can be conducted electronically. None IC 6-1.5-6-2 52 IAC 4-6-1 52 IAC 5-5-2 Consolidated hearings Provides that the IBTR may set multiple appeals involving the same parties for a hearing at the same time, but for good cause shown parties may request that two or more petitions be heard separately. None None IC 6-1.5-6-2 52 IAC 4-6-2 52 IAC 5-5-3 Conduct of hearing Explains that during an administrative hearing, an ALJ may impose conditions necessary to avoid unreasonably burdensome or repetitious presentations. None None IC 6-1.5-6-2 52 IAC 4-6-3 52 IAC 5-5-4 Record of hearing Explains that the IBTR will maintain a record of all evidence and hearings on the merits. None None IC 6-1.5-6-2 52 IAC 4-6-5 52 IAC 5-5-5 Court reporter services Sets forth various requirements when the parties choose to hire a court reporter. None None IC 6-1.5-6-2 52 IAC 4-6-6 52 IAC 5-5-6 Hearing in excess of one day Sets forth various requirements when the parties request a hearing in excess of one day, such as mandating a case management plan and providing for a court reporter's services. None None IC 6-1.5-6-2 52 IAC 4-6-7 52 IAC 5-5-7 Stipulated record or facts Explains that in lieu of a hearing, and by agreement of the parties, the IBTR may issue a determination based upon a stipulated record or stipulated facts. Minor edit to distinguish between stipulated records and stipulated facts. None IC 6-1.5-6-2 52 IAC 4-6-8 52 IAC 5-5-8 Admissibility of evidence Explains the process for offering evidence for the IBTR's consideration as well as how that evidence can be excluded and relied upon. None None IC 6-1.5-6-2 52 IAC 4-6-9 52 IAC 5-5-9 Confidential information Explains the process for offering confidential information for the IBTR's consideration as well as the steps parties must take to identify such information. None None IC 6-1.5-6-2 52 IAC 4-6-10 52 IAC 5-5-10 Official notice Identifies various sources that the IBTR may take official notice of. None None IC 6-1.5-6-2 None 52 IAC 5-5-11 Record or evidence from the property tax assessment board of appeals or department Explains that materials submitted in prior hearings, such as local boards, will not be made part of the IBTR record unless properly offered and admitted into evidence. Replaced the acronym for property tax assessment board of appeals as the definition previously contained in 52 IAC 4-2-12 is being repealed. None IC 6-1.5-6-2 52 IAC 4-6-12 52 IAC 5-5-12 Briefs Provides clarification for calculating the time for the IBTR to issue a final determination after a hearing when post-hearing briefing occurs. Specifically, if post-hearing briefing occurs, the computation of time to issue a determination pursuant to IC 6-1.1-15-4 does not begin until the time for post-hearing briefing has concluded. Added language allowing the submission of proposed findings and conclusions, allowing the repeal of 52 IAC 4-6-14. None IC 6-1.5-6-2 52 IAC 4-6-13 52 IAC 5-5-13 Post-hearing evidence Explains that no post-hearing evidence will be accepted unless it is requested by the administrative law judge or the IBTR. None None IC 6-1.5-6-2 52 IAC 4-6-15 52 IAC 5-6-1 Motions generally Sets forth the requirements for filing motions with the IBTR, such as form and content. None None IC 6-1.5-6-2 52 IAC 4-7-1 52 IAC 5-6-2 Motion to continue hearing or extend deadline Sets forth the requirements for filing motions to continue with the IBTR, such as form and content. None None IC 6-1.5-6-2 52 IAC 4-7-2 52 IAC 5-6-3 Motion for summary judgment Sets forth the requirements for filing motions for summary judgement with the IBTR. The regulation was amended to remove a reference to the IBTR's small claims docket as regulations regarding the small claims docket are being repealed. None IC 6-1.5-6-2 52 IAC 4-7-3 52 IAC 5-6-4 Motion for prehearing conference Sets forth the requirements for filing motions for a prehearing conference with the IBTR, such as form and content. None None IC 6-1.5-6-2 52 IAC 4-7-4 52 IAC 5-6-5 Motion to set a petition for hearing Sets forth the requirements for filing motions to set a petition for a hearing with the IBTR, such as form and content. None None IC 6-1.5-6-2 52 IAC 4-7-5 52 IAC 5-7-1 Evidence exchange rule Provides the requirements regarding the proper exchange and submission of evidence. The regulation was heavily edited to simplify the process and eliminate confusion. Further, the acronym for property tax assessment board of appeals was replaced due to the repeal of 52 IAC 4-2-12. None IC 6-1.5-6-2 52 IAC 4-8-1 52 IAC 5-7-2 Discovery Outlines the procedures for the parties engaging in discovery. Minor edits to remove references to regulations that are being repealed. None IC 6-1.5-6-2 52 IAC 4-8-3 52 IAC 5-7-3 Depositions Outlines the procedures for the parties seeking to conduct depositions. None None IC 6-1.5-6-2 52 IAC 4-8-5 52 IAC 5-7-4 Subpoena Outlines the procedures for the parties seeking to serve subpoenas. None None IC 6-1.5-6-2 52 IAC 4-8-6 52 IAC 5-7-5 Discovery Sanctions Explains that if the IBTR finds that a party has failed to comply with a discovery order, the IBTR may order sanctions. None None IC 6-1.5-6-2 52 IAC 4-8-7 52 IAC 5-8-1 Amended final order Outlines the circumstances in which the IBTR may sua sponte issue an amended final order to correct an oversight, error, or omission in the order. None None IC 6-1.5-6-2 52 IAC 4-9-1 52 IAC 5-8-2 Rehearing Provides guidance regarding how to properly request a rehearing. Minor edit to replace a vague term with a more specific word. None IC 6-1.5-6-2 52 IAC 4-9-2 52 IAC 5-8-3 Settlement; withdrawal Explains that if the parties resolve a matter after an appeal has been filed, the parties shall notify the IBTR in writing that an agreement has been reached. None None IC 6-1.5-6-2 IC 52 4-9-3 52 IAC 5-8-4 Default or dismissal for failure to appear Provides guidance regarding the conduct of administrative proceedings when the IBTR vacates a default or dismissal for failure to appear order. Specifically, the regulation states that such proceedings are conducted pursuant to IC 6-1.1-15-4 and not IC 6-1.1-15-5. None None IC 6-1.5-6-2 52 IAC 4-9-4 52 IAC 5-8-5 Dismissal for defect in petition; failure to state a claim Outlines the situations when the IBTR may dismiss a defective appeal petition. Minor edit to include more precise language. None IC 6-1.5-6-2 52 4-9-5 52 IAC 5-8-6 Default or dismissal as sanctions Identifies the situations when the IBTR may default or dismiss an appeal petition as a sanction None None IC 6-1.5-6-2 52 IAC 4-9-6 52 IAC 5-9-1 Purpose, applicability, and incorporation of standards Establishes a code of judicial conduct to ensure that administrative law judges carry out their duties with integrity and to promote fairness in administrative proceedings. Provides the public with confidence in the integrity and impartiality of IBTR decisions. This regulation consolidates 52 IAC 4-11-1 through 52 IAC 4-11-8 by incorporating certain resources and citing others that may be relied on when appropriate. None IC 6-1.5-6-2 52 IAC 4-11-1 through 52 IAC 4-11-8 V. Benefit Analysis VI. Cost Analysis VII. Sources of Information VIII. Regulatory Analysis IX. Contact Information of Staff to Answer Substantive Questions Notice of First Public Comment Period: 20260520-IR-052260127FNA Notice of Determination Received: April 20, 2026