52 IAC 5-4-1
52 IAC 5-4-1 Filing of appeal petitions
Cite as Ind. Admin. Code tit. 52, r. 5-4-1
Sec. 1. (a) A separate petition must be filed for each parcel and tax year unless leave is granted for consolidation.
(b) Paper appeal petitions must be filed with the board at the central office located in Indianapolis, Indiana, by:
(1) personal delivery;
(2) deposit in U.S. mail;
(3) deposit with a private carrier;
(4) registered or certified mail, return receipt requested; or
(5) by electronic filing via POPLAR.
(c) Appeal petitions may not be filed by facsimile or email.
(d) The petitioner shall serve a copy of the petition on all parties.
(e) Appeal petitions submitted by electronic filing via POPLAR satisfy the requirements contained in IC 6-1.1-15-3(d) and IC 6-1.1-15-3(h).