§ 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
§ 33-26-6-4 Burden of demonstrating invalidity of action; standard of review; findings; standards for granting relief
§ 33-26-6-5 Additional evidence; remand
§ 33-26-6-6 Final determinations of board of tax review; burden of demonstrating invalidity; findings of fact; relief
§ 33-26-6-7 Written decisions; publication and distribution; direct appeal to supreme court

Terms Used In Indiana Code > Title 33 > Article 26 > Chapter 6 - Appellate Review; Rules and Procedures

  • 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.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • 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.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.