The Board of Tax Review published its Proposed Rule today. The Proposed Amendments clarify that a certified public accountant cannot practice before the board for matters involving personal property tax exemptions, make the definition of "practice before the board" consistent in throughout the Board's rules, clarify that the prohibitions restricting the practice before the board for certified tax representatives also applies to certified public accountants, local government representatives, and representatives of minor and incapacitated parties, to allow a hearing to be held in any county in which an administrative law judge has an office, to clarify that filing a motion for summary judgment is a delay reasonably caused by a party, to incorporate the notice requirements of Trial Rule 34(c) relating to subpoenas to nonparties, to clarify that a party that does not object to the election of the board's small claims procedures for a property that does not qualify for participation in such procedures may be deemed to consent to the small claims procedures for that matter, to establish a time limit for requesting documentary evidence under the board's small claims procedures, to comply with the Indiana Supreme Court's pro hac vice rule promulgated on September 20, 2011, and to add rules for the board's voluntary resolution program authorized by IC 6-1.5-3-4.
