Statutes, codes, and regulations
Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEWArticle 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 52 IAC 4-9 - Determinations; Rehearings; Withdrawals; Defaults; Dismissals
Section 52 IAC 4-9-4 - Default or dismissal for failure to appear

52 Ind. Admin. Code 4-9-4

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Current through December 12, 2024
Section 52 IAC 4-9-4 - Default or dismissal for failure to appear

Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 4.

(a) If a party or 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.

52 IAC 4-9-4

Indiana Board of Tax Review; 52 IAC 4-9-4; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA