Indiana Code 33-26-3-1. Limited jurisdiction; exclusive jurisdiction
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Sec. 1. The tax court is a court of limited jurisdiction. 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:
(2) the Indiana board of tax review.
(1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1); or
Terms Used In Indiana Code 33-26-3-1
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.