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Chapter 1. Establishment of the Indiana Tax Court
33-26-1-1. Indiana Tax Court; Establishment - Sec. 1. The Indiana tax court is established. [Pre-2004 Recodification...
33-26-1-2. Indiana Tax Court; Court of Record - Sec. 2. The tax court is a court of record....
Chapter 2. Tax Court Judge
33-26-2-1. Judge - Sec. 1. The tax court consists of one (1) judge....
33-26-2-2. Qualifications of Judge - Sec. 2. The judge of the tax court must: (1)...
33-26-2-3. Term of Office; Approval or Rejection - Sec. 3. (a) The initial term of office of a...
33-26-2-4. Vacancy - Sec. 4. (a) Except as otherwise provided in this section,...
33-26-2-5. Salary; Expenses; Full-Time Position - Sec. 5. (a) The judge of the tax court is...
33-26-2-6. Disqualification; Judge Pro Tempore - Sec. 6. If the judge of the tax court is...
Chapter 3. Jurisdiction and Venue
33-26-3-1. Limited Jurisdiction; Exclusive Jurisdiction - Sec. 1. The tax court is a court of limited...
33-26-3-2. Other Jurisdiction - Sec. 2. In addition to the jurisdiction described in section...
33-26-3-3. Original Tax Appeals - Sec. 3. The cases over which the tax court has...
33-26-3-4. Location of Evidentiary Hearings - Sec. 4. A taxpayer that appeals to the tax court...
33-26-3-5. Election by Appellee of Location of Evidentiary Hearings - Sec. 5. A taxpayer that is an appellee in an...
33-26-3-6. Jurisdiction; Gaming Card Excise Tax - Sec. 6. (a) The tax court does not have jurisdiction...
Chapter 4. Offices and Personnel
33-26-4-1. Principal Office - Sec. 1. (a) The tax court shall maintain its principal...
33-26-4-2. Employees; Clerk - Sec. 2. (a) The tax court may employ: (1) a...
Chapter 5. Small Claims Docket
33-26-5-1. Small Claims Docket - Sec. 1. The tax court shall establish a small claims...
33-26-5-2. Rules and Procedures - Sec. 2. The tax court shall adopt rules and procedures...
Chapter 6. Appellate Review; Rules and Procedures
33-26-6-0.2. Jurisdiction of Tax Court Under Prior Law - Sec. 0.2. (a) Notwithstanding IC 33-3-5-2, as amended by P.L.198-2001...
33-26-6-1. Trial Without Jury; Adoption of Rules and Procedures - Sec. 1. (a) The tax court shall try each original...
33-26-6-2. Tax Appeal or Injunction; Injunction Pending Appeal - Sec. 2. (a) A taxpayer who wishes to initiate an...
33-26-6-3. Scope of Proceeding; Law Governing - Sec. 3. (a) Subject to subsection (b), with respect to...
33-26-6-4. Burden of Demonstrating Invalidity of Action; Standard of Review; Findings; Standards for Granting Relief - Sec. 4. (a) The burden of demonstrating the invalidity of...
33-26-6-5. Additional Evidence; Remand - Sec. 5. (a) This section applies with respect to judicial...
33-26-6-6. Final Determinations of Board of Tax Review; Burden of Demonstrating Invalidity; Findings of Fact; Relief - Sec. 6. (a) This section applies with respect to judicial...
33-26-6-7. Written Decisions; Publication and Distribution; Direct Appeal to Supreme Court - Sec. 7. (a) The tax court shall render its decisions...
Chapter 7. Representation by Attorney General
33-26-7-1. Representation of Local Officials by a Private Attorney of the Attorney General - Sec. 1. (a) Notwithstanding IC 4-6-2-11 or IC 4-6-5-3, a...
33-26-7-2. Discovery - Sec. 2. Notwithstanding representation by the office of the attorney...
33-26-7-3. Discovery; Production of Documents From Administrative Law Judge - Sec. 3. Discovery conducted under section 2 of this chapter...
33-26-7-4. Relief - Sec. 4. A township assessor, a county assessor, a county...
Chapter 8. Order to Produce Information
33-26-8-1. "Contractor" - Sec. 1. As used in this chapter, "contractor" means a...
33-26-8-2. "Qualifying County" - Sec. 2. As used in this chapter, "qualifying county" means...
33-26-8-3. "Qualifying Official" - Sec. 3. As used in this chapter, "qualifying official" refers...
33-26-8-4. Order to Produce Information - Sec. 4. Upon petition from the department of local government...
33-26-8-5. Production of Information; Deadline - Sec. 5. If the tax court orders a qualifying official...
33-26-8-6. Contempt of Tax Court - Sec. 6. The tax court may find that any willful...
Chapter 9. Fees
33-26-9-1. Filing Fees - Sec. 1. When a complaint is filed, a taxpayer who...
33-26-9-2. Witness Fees and Mileage - Sec. 2. A witness who testifies before the tax court...
33-26-9-3. Transcript Fees - Sec. 3. The tax court may fix and charge a...
33-26-9-4. Fees; Collection; Disposition - Sec. 4. The clerk of the tax court shall collect...
33-26-9-5. Filing Fee Refund - Sec. 5. If a taxpayer prevails in a complaint that...