...
10. Mr. Brown failed to appear
for the hearing despite the Board having mailed written notice to him at the
addresses provided on his Form 132 petition and exemption application. Mr.
Brown similarly failed to provide the Board with a change of address. See 52
IAC 2-3-3(e)(requiring a taxpayer to provide written notification to the Board
of any address change).
11. Generally, a petitioner’s
failure to appear at a scheduled hearing constitutes the basis for default or
dismissal of his appeal petition. 52 IAC 2-10-1(a). Here, though, the PTABOA
conceded that the subject property was entitled to a 100% exemption for the March
1, 2004 assessment date. That is the remedy that Mr. Brown requested on his Form
132 petition. The Board accepts the PTABOA’s concession.
http://www.in.gov/ibtr/files/Brown_71-026-04-2-8-00001.pdf
