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A. This section shall apply only to a proceeding affecting the parent-child, guardian-child or family relationship in which a child twelve (12) years of age or younger is alleged to have been abused and shall apply only to the statement of that child or other child witnesses.

B. The recording of an oral statement of the child made before the proceedings begin is admissible into evidence if:

1. The Court determines that the time, content and circumstances of the statement provide sufficient indicia of reliability; no corroboration of the child’s statement is necessary for admission;

2. No attorney for any party is present when the statement is made;

3. The recording is both visual and aural and is recorded on file or video tape or by other electronic means;

4. The recording equipment is capable of making an accurate recording, the operator of the equipment is competent and the recording is accurate and has not been altered;

5. The statement is not made in response to questioning calculated to lead the child to make a particular statement or is clearly shown to be the child’s statement and not made solely as a result of a leading or suggestive question(s);

6. Every voice on the recording is identified;

7. The person(s) conducting the interview of the child in the recording is present at the proceeding and is available to testify or be cross-examined by any party; and

8. Each party to the proceeding is afforded an opportunity to view the recording before it is offered into evidence and a copy of a written transcript transcribed by a licensed or certified court reporter is provided to the parties.