52 Ind. Admin. Code 4-6-6

Current through October 31, 2024
Section 52 IAC 4-6-6 - Court reporter services

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 6.

(a) If a court reporting service is retained for the hearing, the court reporter shall record the hearing and transcribe the recording.
(b) The court reporter shall provide to the board, at no cost to the board, a paper copy and an electronic copy of the transcript.
(c) The court reporter shall be instructed to make the transcript available to both parties and the board at the same time.
(d) Within ten (10) days of receipt of the transcript, the parties shall, with specificity, identify any errors in the transcript by filing with the board a notice of errata. Failure to file a notice of errata shall waive any objections regarding the transcript.
(e) In the event of an appeal to the tax court, the transcript prepared by the court reporter will be certified by the board as the transcript for the agency record.

52 IAC 4-6-6

Indiana Board of Tax Review; 52 IAC 4-6-6; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA