IC 6-1.5-6
    Chapter 6. Adoption of Rules

IC 6-1.5-6-1
Adoption of rules
    
Sec. 1. (a) Subject to subsection (b), the Indiana board shall adoptrules under IC 4-22-2 to govern the practice of representatives inproceedings before the Indiana board under this article.
    (b) Except as provided in subsection (c), a rule adopted undersubsection (a) may not:
        (1) restrict the ability of a representative to practice before theIndiana board based on the fact that the representative is not anattorney admitted to the Indiana bar; or
        (2) restrict the admissibility of the written or oral testimony ofa representative or other witness before the Indiana board basedupon the manner in which the representative or other witness iscompensated.
    (c) A rule adopted under subsection (a) may require arepresentative in a proceeding before the Indiana board to be anattorney admitted to the Indiana bar if the matter under considerationin the proceeding is:
        (1) an exemption for which an application is required underIC 6-1.1-11;
        (2) a claim that taxes are illegal as a matter of law;
        (3) a claim regarding the constitutionality of an assessment; or
        (4) any other matter that requires representation that involvesthe practice of law.
    (d) This subsection applies to a petition that is filed with theIndiana board before the adoption of a rule under subsection (a) thatestablishes new standards for:
        (1) the presentation of evidence or testimony; or
        (2) the practice of representatives.
The Indiana board may not dismiss the petition solely for failure tocomply with the rule adopted under subsection (a) without providingthe petitioner an opportunity to present evidence, testimony, orrepresentation in compliance with the rule.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-6-2
Indiana board rules
    
Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2,including emergency rules under IC 4-22-2-37.1, to establishprocedures for the conduct of proceedings before the Indiana boardunder this article, including procedures for:
        (1) prehearing conferences;
        (2) hearings;
        (3) allowing the Indiana board, upon agreement of all parties tothe proceeding, to determine that a petition does not require ahearing because it presents substantially the same issue that wasdecided in a prior Indiana board determination;        (4) voluntary arbitration;
        (5) voluntary mediation;
        (6) submission of an agreed record;
        (7) upon agreement of all parties to the proceedings, joinder ofpetitions concerning the same or similar issues; and
        (8) small claims.
    (b) Rules under subsection (a)(8):
        (1) may include rules that:
            (A) prohibit discovery;
            (B) restrict the length of a hearing; and
            (C) establish when a hearing is not required; and
        (2) must include rules that:
            (A) permit a party to a proceeding subject to the Indianaboard's procedures for small claims to elect that thoseprocedures do not apply to the proceeding; and
            (B) permit an agreement among all parties to a proceedingnot subject to the Indiana board's procedures for smallclaims that those procedures apply to the proceeding.
As added by P.L.245-2003, SEC.25.

IC 6-1.5-6-3
Rules related to voluntary dispute resolution
    
Sec. 3. (a) As used in this section, "county board" means a countyproperty tax assessment board of appeals.
    (b) The Indiana board may adopt rules under IC 4-22-2, includingemergency rules under IC 4-22-2-37.1, to establish procedures for itsemployees to assist taxpayers and local officials in their attempts toinformally resolve disputes in which:
        (1) a taxpayer has filed written notice to obtain a county board'sreview of an action by a township or county official; and
        (2) the county board has not given written notice of its decisionon the issues under review.
As added by P.L.113-2010, SEC.42.