in-20250402-IR-052250158FNA: The Indiana Board of Tax Review (board) is soliciting public comment on adding and amending rules at 52 IAC 4 concerning electronic filings through the board's public portal and appeal procedures. The board seeks comment on the affected citations listed and any other provisions of Title 52 that may be affected by this rulemaking.

Notice of First Public Comment Period LSA Document #25-158 Sec. 11.5. The "Portal for Online Property Legal Appeal and Review" or "POPLAR" is an online docket and electronic filing system for appeals before the board. Sec. 6. (a) An authorized representative must file a notice of appearance. (b) A notice of appearance must include the authorized representative's name, address, electronic mail email address, and telephone number. (c) An authorized representative who has included the information required in a notice of appearance in the petition does not need not to file an additional notice of appearance. (d) A party or a party's an authorized representative must provide written notification to the board and all other parties of any change of address. (e) An authorized representative withdrawing from a matter shall file a motion to withdraw. The motion must contain the party's contact information, including address, phone number, and email address, and an affirmation that the authorized representative has given the represented party notice of any upcoming hearings or deadlines. Sec. 7. (a) A taxpayer representative who meets the requirements in IC 6-1.1-15-17.3 and is properly certified by the department may represent a party before the board. (b) A taxpayer representative shall file with the board an executed power of attorney from a party on the form prescribed by the department. (c) A taxpayer representative may not represent a party regarding issues consisting of the unauthorized practice of law, including: Sec. 3. (a) This section applies to the computation of any period of time prescribed or allowed by: (b) The day of the act, event, or default from which the designated period of time begins is not counted. The last day of the designated period is counted, but may not be a: (c) The postmark date on an appeal petition or petition for rehearing a document, correctly addressed and sent by United States: (d) The date on which the a document is deposited with a private carrier, as shown by a receipt issued by the carrier, will constitute prima facie proof of the date of filing if the document is sent to the board by the carrier. (e) The date-received stamp affixed by the board to an appeal petition or a petition for rehearing on the document filed by personal delivery will constitute prima facie proof of the date of filing. (f) The date that a document is electronically filed with the board through POPLAR will constitute prima facie proof of the date of filing. (f) (g) If a document is served through: Sec. 4. (a) This section applies to the service of: (b) The board will keep a record of all rulings, orders, determinations, or notices served by: (c) Service shall be is given to each party unless the party has properly designated an authorized representative, in which case service shall be is given to the party's authorized representative. (d) An order, a notice, or a determination issued through POPLAR is effective service on all parties who have appeared through POPLAR. Sec. 6. (a) All Documents and other papers that are filed with or submitted to the administrative law judge or board regarding a matter governed by this article must also be served upon on all parties or, if the party has a properly authorized representative, upon the authorized representative. (b) Service of papers documents other than appeal petitions and petitions for rehearing may be made by electronic mail email unless, in writing, a party specifically requests otherwise. (c) A filing through POPLAR is effective service on all parties who have appeared through POPLAR. A party who has not appeared through POPLAR must be served by United States mail, email, or personal service. (c) (d) The board will not consider reject any request document that does not contain a certificate of service on all parties consistent with these rules. Sec. 1. (a) Parties before the board may elect to use POPLAR for electronic filing. Parties electing to use POPLAR will have access to an online docket and receive electronic notification through email of any filing, order, notice, or message. (b) A party or an authorized representative elects to use POPLAR by: (c) An assessing official is required to use POPLAR as a party in an appeal before the board. Assessing officials shall annually submit to the board, not later than January 31, a notice of the persons authorized to appear through POPLAR on the board's Form 140. Information to be submitted includes the following: (d) As part of a case management order, the board or administrative law judge may require a party to elect to use POPLAR when it is in the best interest of judicial efficiency. In matters where multiple appeals will be consolidated for a hearing, the board or administrative law judge may require a party to elect to use POPLAR. (e) A party who has elected to use POPLAR shall monitor email for all notices. Failure of a party using POPLAR to monitor email and the online docket for filings, orders, or other actions does not relieve a party from any deadline, response, or other responsibility triggered by the event documented in POPLAR. (f) Regardless of whether any other party has elected to use POPLAR concerning an appeal, a party who has elected to use POPLAR shall electronically file material with the board for that appeal. Service of that filing must comply with section 9 of this rule. Sec. 9. (a) Electronic filing is the successful submission of material to the board using POPLAR. (b) Documents submitted to the board through POPLAR that are incompatible with POPLAR's security or format requirements, or rejected for any other reason by the system, will not be considered electronically filed with the board. (c) The successful submission of a document through POPLAR by the board or any other party is effective service of that document on a party or an authorized representative who has elected into POPLAR for that appeal. An electronic filing under this section satisfies the service or notice requirements under this article. (d) Where neither the party nor its authorized representative has elected into POPLAR, the board and any other party to the appeal shall conventionally serve, under this article, a filing, a notice, or an order on the party who has declined to elect to use POPLAR. Sec. 1. (a) A separate petition must be filed for each parcel and each tax year unless leave is granted for consolidation. (b) An appeal petition must be filed with the board at the central office by: (d) (c) Appeal petitions may not be filed by facsimile or electronic mail. email. (e) (d) The petitioner shall serve a copy of the petition on all parties. (e) Appeal petitions submitted by electronic filing through POPLAR satisfy the requirements contained in IC 6-1.1-15-3(d) and IC 6-1.1-15-3(h). Sec. 3. (a) In the discretion of the board, hearings will be conducted by: (b) The administrative law judge may make a preliminary ruling on any nonfinal issue without the approval of a majority of the board. (c) All Testimony shall must be under oath or affirmation. (d) While administrative hearings are informal by nature, the administrative law judge shall conduct the hearing in accordance with under accepted courtroom conventions, including direct examination, cross-examination, and objections, as are necessary for a civil and orderly proceeding. (e) When deemed appropriate by the administrative law judge, the judge may impose conditions on a party necessary to avoid unreasonably burdensome or repetitious presentations by the party, such as the following: Sec. 13. (a) Parties may file, or the board may request, briefs in support of a party's position on any an issue relevant to the appeal. (b) Briefs shall must be filed within the time limits set by the administrative law judge or board. An extension of time may be requested. If a party fails to timely file a brief, the board may exclude the brief from consideration. (c) A brief submitted under this section must may not exceed thirty (30) pages, excluding exhibits, without leave of the board or administrative law judge. (d) Notwithstanding a submission deadline, a party may supplement a previously filed brief with subsequently decided cases, but without further argument. (e) Briefs of amicus curiae may be filed with leave of the board. and The briefs must be filed in accordance with under the briefing schedule established for the parties or by order of the board or the designated administrative law judge. (f) If the board or its administrative law judge orders the parties to file post-hearing briefs, the hearing is not concluded and the computation of time to issue a determination under IC 6-1.1-15-4 does not begin until the time for post-hearing briefing has concluded. Nothing in this subsection may be construed as allowing parties to submit post-hearing evidence except as otherwise provided in these rules. Sec. 1. (a) To promote settlement and prevent unfair surprise, the parties shall exchange evidence as provided in this section. (b) A party to the appeal must provide to all the other parties, and file with the board, the following: (c) For purposes of determining compliance with the deadlines under subsection (b), the parties must either provide personal, hand delivery or deposit the Service under this section must comply with 52 IAC 4-4. To ensure due process and avoid a continuance, materials in the served by United States mail or with a private carrier must be postmarked three (3) days before the deadline. in accordance with the provisions under this article. 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 may waive the deadlines under subsection (b) for any materials that had been: (e) Copies of exchanged Materials exchanged under this section will become part of the administrative record, but the board will consider those materials only if offered into evidence by a party and 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) This section does not apply to petitions on the small claims docket. (h) Materials submitted to the board as evidence must be individually labeled for identification (e.g., Exhibit A, Exhibit 1, etc.). Sec. 2. (a) This section only applies to petitions under election to the small claims docket. (b) If requested not later than ten (10) business days prior to before a hearing by any party, the parties shall provide to all the other parties copies of any documentary evidence, and the names and addresses of all witnesses intended to be presented at the hearing, at least five (5) business days before the small claims hearing. (c) Failure to comply with subsection (b) may serve as grounds to exclude evidence or testimony that has not been timely provided. (d) At the commencement of the small claims hearing, the parties shall provide to the administrative law judge a copy of all documentary evidence. (d) Copies of exhibits must be filed with the board and served on all other parties before the hearing begins. To ensure due process and avoid a continuance, materials served by United States mail must be postmarked three (3) days before the deadline. (e) Copies of exchanged materials will become part of the administrative record, but the board will consider those materials only if offered into evidence by a party and admitted into evidence by the board or administrative law judge. (f) Materials submitted to the board as evidence must be individually labeled for identification (e.g., Exhibit A, Exhibit 1, etc.). Sec. 2. (a) A party may seek rehearing of any final determination or other final order by filing a motion for rehearing. (b) A party seeking rehearing must file a written motion with the board within fifteen (15) days after the date of the final order. The motion must contain a summary of the grounds on which rehearing is requested. (c) If the board grants a motion for rehearing, the board's subsequent determination on rehearing is a final order, and the parties shall have forty-five (45) days from after the date the amended or corrected final order is issued to seek judicial review. Sec. 4. (a) If a party or an authorized representative fails to appear at a hearing, the board shall issue an order of default or dismissal. (b) Within ten (10) days after the order of default or dismissal is issued, the party against whom the order is entered may file a written objection requesting that the order be vacated and set aside. This objection must contain supportive facts stating why the party did not appear. (c) The board may vacate and set aside an order of default or dismissal for failure to appear for good cause shown. (d) If the board vacates an order of dismissal for defect or failure to appear, the subsequent hearing and related proceedings are conducted under IC 6-1.1-15-4 and not as a rehearing under IC 6-1.1-15-5. Sec. 1. This rule establishes a code of judicial conduct to ensure that administrative law judges carry out their duties with integrity and promote fairness in administrative proceedings. Sec. 2. This article applies to any individual designated as an administrative law judge in a matter before the board. Sec. 3. (a) The following are incorporated into the administrative law judge code of conduct: (b) If appropriate, the board may apply provisions of the Indiana Rules of Professional Conduct to nonlawyer administrative law judges. Sec. 4. (a) An administrative law judge shall participate in establishing, maintaining, and enforcing high standards of conduct and act at all times in a way that promotes public confidence in the independence, integrity, and impartiality of the board. (b) An administrative law judge shall avoid impropriety and the appearance of impropriety. (c) Board decisions shall be based exclusively on evidence in the record of the proceeding and material that has been officially noticed. (d) An administrative law judge shall interpret and apply the law without regard to whether the administrative law judge approves or disapproves of the law in question. Sec. 5. (a) An administrative law judge shall: (b) An administrative law judge may consult other judges and support personnel whose function is to aid the judge in carrying out the judge's adjudicative responsibilities and facilitate the performance of the administrative responsibilities of other administrative law judges. (c) Ex parte communications are governed by 52 IAC 4-4-5. (d) An administrative law judge shall be patient, dignified, and courteous to parties, witnesses, lawyers, representatives, staff, and others with whom the judge deals in an official capacity, and require similar conduct of lawyers, representatives, parties, staff, officials, and others subject to the judge's direction and control. Sec. 6. (a) An administrative law judge may not, while a proceeding is pending or impending, do either of the following: (b) An administrative law judge may not, in connection with cases, controversies, or issues that are likely to come before the board, make pledges, promises, or commitments inconsistent with the impartial performance of the adjudicative duties of office. Sec. 7. (a) If an administrative law judge is disqualified under this section, the board shall assign another administrative law judge to preside over the proceeding. (b) An administrative law judge shall disqualify themselves in a proceeding where the judge's impartiality can reasonably be questioned, including instances where any of the following apply: Sec. 8. (a) An administrative law judge may engage in extrajudicial activities, except as prohibited by the Indiana ethics code set forth in IC 4-2-6 and 42 IAC 1-5, the Indiana Rules of Professional Conduct, any other applicable law, or this rule. (b) When engaging in extrajudicial activities, an administrative law judge may not: (c) An administrative law judge, subject to this rule, may engage in the following extrajudicial activities: