Sec. 4. A taxpayer that appeals to the tax court shall, at the time the appeal is filed, elect to have all evidentiary hearings in the appeal conducted in one (1) of the following counties:

(1) Allen County.

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Terms Used In Indiana Code 33-26-3-4

  • 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.
(2) Jefferson County.

(3) Lake County.

(4) Marion County.

(5) St. Joseph County.

(6) Vanderburgh County.

(7) Vigo County.

[Pre-2004 Recodification Citation: 33-3-5-2.]

As added by P.L.98-2004, SEC.5.