Section 52 IAC 4-6-10 - Confidential informationAuthority: IC 6-1.5-6-2
Affected: IC 5-14-3-1; IC 6-1.1-15; IC 6-1.1-35-9
Sec. 10.
(a) In all submissions to the board, a party shall redact all confidential information not necessary to the disposition of the appeal by blacking out the unnecessary confidential information.(b) In all submissions to the board that contain confidential information necessary to the disposition of the appeal, the pages containing confidential information shall be printed on green paper.(c) In any hearing on the record, a party shall indicate when testimony elicits confidential information, including when such testimony begins and ends. If the hearing is recorded by a court reporter, a party shall, within thirty (30) days of receipt of the transcript, submit on green paper the pages of the transcript that contain confidential information, whether indicated during the hearing or not.(d) The parties shall keep the green pages in their natural sequence in the submitted document at the time of submission, and the board will segregate those pages from public access. The board may request a party to submit an index of pages containing confidential information.(e) A party may waive the right to exclude confidential information. A party who fails to ensure confidential information is properly excluded at the time of submission must seek exclusion by motion, notice to the other parties, and show good cause in support of the motion.(f) The board may exercise its authority, sua sponte or by motion of a party, to determine whether information should be confidential or available for public access. The board may provide notice and an opportunity to object to a ruling regarding confidentiality.(g) Confidential information shall be disclosed only in a manner consistent with IC 6-1.1-35-9, IC 5-14-3-1, and other applicable law.Indiana Board of Tax Review; 52 IAC 4-6-10; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA