Sec. 0.2. (a) Notwithstanding IC 33-3-5-2, as amended by P.L.198-2001 (before its repeal, now codified in this chapter), the tax court has exclusive jurisdiction over any case that arises under the tax laws of this state and that is an initial appeal initiated after December 31, 2001, of a final determination made by the department […]
Sec. 1. (a) The tax court shall try each original tax appeal without the intervention of a jury. (b) The tax court shall adopt rules and procedures under which original tax appeals are heard and decided. [Pre-2004 Recodification Citation: 33-3-5-13.] As added by P.L.98-2004, SEC.5.
Sec. 2. (a) A taxpayer who wishes to initiate an original tax appeal must file a petition in the tax court to set aside the final determination of the department of state revenue or the Indiana board of tax review. If a taxpayer fails to comply with any statutory requirement for the initiation of an […]
Sec. 3. (a) Subject to subsection (b), with respect to determinations as to whether any issues or evidence may be heard in an original tax appeal that was not heard in the administrative hearing or proceeding, the tax court is governed by the law that applied before the creation of the tax court to appeals […]
Sec. 4. (a) The burden of demonstrating the invalidity of an action taken by the state board of tax commissioners is on the party to the judicial review proceeding asserting the invalidity. (b) The validity of an action taken by the state board of tax commissioners shall be determined in accordance with the standards of […]
Sec. 5. (a) This section applies with respect to judicial review of final determinations of the Indiana board of tax review. (b) The tax court may receive evidence in addition to that contained in the record of the determination of the Indiana board of tax review only if the evidence relates to the validity of […]
Sec. 6. (a) This section applies with respect to judicial review of final determinations of the Indiana board of tax review. (b) The burden of demonstrating the invalidity of an action taken by the Indiana board of tax review is on the party to the judicial review proceeding asserting the invalidity. (c) The validity of […]
Sec. 7. (a) The tax court shall render its decisions in writing. (b) Written decisions of the tax court may be published and distributed in the manner prescribed by the supreme court. (c) A decision of the tax court remanding the matter of assessment of property under IC 6-1.1-15-8 to the Indiana board of tax […]
