Indiana Administrative Code Title 52 - INDIANA BOARD OF TAX REVIEW
Indiana Administrative Code – Title 52: Indiana Board of Tax Review
Title 52 of the Indiana Administrative Code (IAC) covers the rules and procedures established by the Indiana Board of Tax Review (IBTR). The IBTR is responsible for reviewing appeals related to property tax assessments and certain other tax disputes in the state of Indiana.
Overview of Title 52 - Indiana Board of Tax Review
This Title is structured to provide clarity on the administrative procedures followed during tax appeal processes. The key components include:
Article 1 – General Provisions
Definitions
Scope and applicability of rules
Filing requirements
Official forms and deadlines
Article 2 – Procedures before the Board
Procedures for initiating an appeal (e.g., from decisions by the county Property Tax Assessment Board of Appeals or PTABOA)
Filing a petition for review
Notice of hearing and service of documents
Procedures for discovery, evidence submission, and motions
Rules of evidence and conduct during hearings
Final orders and appeal rights
Article 3 – Small Claims Procedures
Streamlined process for property tax disputes involving small amounts (typically under a specified assessed value)
Less formal hearing rules
Waiver of certain procedural requirements
Article 4 – Repealed or Reserved Sections
May include repealed, reserved, or historical regulations
Key Functions of the IBTR (as governed by Title 52)
Acts as the final administrative level of appeal in property tax disputes
Provides a forum for taxpayers to challenge local tax assessments
Ensures decisions comply with Indiana tax laws and constitutional requirements
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