52 IAC 4-4-1
52 IAC 4-4-1 Trial rules
Cite as Ind. Admin. Code tit. 52, r. 4-4-1
Sec. 1. (a) To the extent that they do not conflict with the statutes governing property tax appeals or this title, the board may consult the
trial rules, and the body of case law developed around them, to assist with handling tax appeals.
(b) The provisions of the trial rules pertaining to notice pleading and affirmative defenses do not apply to appeals before the board.