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 of local government finance if the following apply:
(1) The tax court would have had jurisdiction over the case if the appeal had been initiated before January 1, 2002.
(2) P.L.198-2001 does not provide that the final determination is subject to appeal to the Indiana board of tax review.
(b) IC 33-3-5-14 (as amended by P.L.198-2001 before its repeal, now codified at section 3 of this chapter), and IC 33-3-5-14.2 (as added by P.L.198-2001 before its repeal, now codified at IC 33-26-7-1, IC 33-26-7-2, IC 33-26-7-3, and IC 33-26-7-4), IC 33-3-5-14.5 (as added by P.L.198-2001, before its repeal, now codified at section 5 of this chapter), and IC 33-3-5-14.8 (as added by P.L.198-2001, before its repeal, now codified at section 6 of this chapter) apply to appeals initiated under IC 6-1.1-15-5, as amended by P.L.198-2001, of final determinations of the Indiana board of tax review issued after December 31, 2001.
As added by P.L.220-2011, SEC.531.
Structure Indiana Code
Title 33. Courts and Court Officers
Chapter 6. Appellate Review; Rules and Procedures
33-26-6-0.2. Jurisdiction of Tax Court Under Prior Law
33-26-6-1. Trial Without Jury; Adoption of Rules and Procedures
33-26-6-2. Tax Appeal or Injunction; Injunction Pending Appeal
33-26-6-3. Scope of Proceeding; Law Governing
33-26-6-5. Additional Evidence; Remand
33-26-6-7. Written Decisions; Publication and Distribution; Direct Appeal to Supreme Court