Section 52 IAC 4-8-1 - Evidence exchange ruleAuthority: IC 6-1.5-6-2
Affected: IC 6-1.1-15
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 other parties the following: (1) Copies of documentary evidence at least five (5) business days before the hearing.(2) A list of witnesses and exhibits to be introduced at the hearing at least fifteen (15) business days before the hearing.(c) For purposes of determining compliance with the deadlines under subsection (b), the parties must either provide personal, hand delivery or deposit the materials in the United States mail or with a private carrier 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: (1) previously tendered to the party; or(2) made part of the record at a PTABOA hearing, a department hearing, or other proceeding from which the appeal arises.(e) Copies of exchanged materials will become part of the administrative record only if 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.Indiana Board of Tax Review; 52 IAC 4-8-1; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA