Section 52 IAC 3-1-3 - Transfer Authority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
Sec. 3.
(a) A party who does not wish his or her matter to be heard under the small claims procedure may request a transfer for the proceeding from the small claims procedure to the standard hearing procedure governed by 52 IAC 2. (b) The request for transfer shall be made by: (1) opting out of the small claims procedure on the appeal petition; or (2) written notice to the board not later than fifteen (15) business days before the date of the small claims hearing. (c) The time for hearing the matter pursuant to the standard board procedure described under 52 IAC 2 shall begin to run from the date the request for transfer is received by the board. Indiana Board of Tax Review; 52 IAC 3-1-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1787; errata filed Mar 4, 2004, 9:45 a.m.: 27 IR 2284; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA