Recent Developments in Indiana Taxation - I.U. School of Law ...

2007] TAX LAW 1105
at the end of most of its findings and final determinations:
IMPORTANT NOTICE
- APPEAL RIGHTS -
You may petition for judicial review of this final determination pursuant
to the provisions of Indiana Code § 6-1.1-15-5. The action shall be taken
to the Indiana Tax Court under Indiana Code § 4-21.5-5. To initiate a
proceeding for judicial review you must take the action required within
forty-five (45) days of the date of this notice. You must name in the
petition and in the petition’s caption the persons who were parties to any
proceeding that led to the agency action under Indiana Tax Court Rule
4(B)(2), Indiana Trial Rule 10(A), and Indiana Code §§ 4-21.5-5-7(b)(4),
6-1.1-15-5(b). The Tax Court Rules provide a sample petition for
judicial review. The Indiana Tax Court Rules are available on the
Internet at http://www.in.gov/judiciary/rules/tax/index.html. The
Indiana Trial Rules are available on the Internet at
http://www.in.gov/judiciary/rules/trial proc/index.html. The Indiana
Code is available on the Internet at http://www.in.gov/legislative/
ic/code. 2
3
The Tax Court is a court of limited jurisdiction. Specifically, the Tax Court
has exclusive jurisdiction over any case that arises under the tax laws of Indiana
and that is an initial appeal of a final determination made by: (1) the DOR with
4
respect to a listed tax (as defined in I.C. § 6-8.1-1-1); or (2) the BTR. Such
5
cases are referred to as “original tax appeals.” “The Tax Court has exclusive
statewide jurisdiction over all original tax appeals, and venue of all original tax
6
appeals shall lie only in the Tax Court.” The Tax Court also hears inheritance
7
tax appeals of final determinations from the courts of probate jurisdiction and
8
certain appeals from the DLGF. The Tax Court does not have jurisdiction over
a case which is an appeal from a final determination made by the Indiana Gaming
9
Commission under I.C. 4-32.2. However, the Tax Court has jurisdiction over
a case that is an appeal from a final determination made by the DOR concerning
10
the gaming card excise tax established under I.C. § 4-32.2-10. The Tax Court
11
also has any other jurisdiction which is conferred by any other statute. Thus,
the Tax Court does not have jurisdiction over a case unless the case is an original
2. Berry, Inc. v. Wayne Twp. Assessor, Nos. 49-900-02-1-7-1 and 49-901-03-1-7-1594 (Ind.
Bd. of Tax Review Oct. 6, 2006).
3. IND. CODE § 33-26-3-1 (2004).
4. IND. CODE §§ 33-26-3-1, 6-1.5-5-7 (2006).
5. IND. CODE § 33-26-3-3 (2004); see also IND. TAX CT. R. 2.
6. IND. TAX CT. R. 13.
7. IND. CODE § 6-4.1-10-5 (2006).
8. IND. TAX CT. R. 6(B).
9. IND. CODE § 33-26-3-6(a) (2004).
10. Id. § 33-26-3-6(b).
11. Id. § 33-26-3-2.