CHAPTER 6. APPELLATE REVIEW; RULES AND PROCEDURES
IC 33-26-6
Chapter 6. Appellate Review; Rules and Procedures
IC 33-26-6-1
Trial without jury; adoption of rules and procedures
Sec. 1. (a) The tax court shall try each original tax appeal without
the intervention of a jury.
(b) The tax court shall adopt rules and procedures under which
original tax appeals are heard and decided.
As added by P.L.98-2004, SEC.5.
IC 33-26-6-2
Tax appeal or injunction; injunction pending appeal
Sec. 2. (a) A taxpayer who wishes to initiate an original tax appeal
must file a petition in the tax court to set aside the final
determination of the department of state revenue or the Indiana board
of tax review. If a taxpayer fails to comply with any statutory
requirement for the initiation of an original tax appeal, the tax court
does not have jurisdiction to hear the appeal.
(b) A taxpayer who wishes to enjoin the collection of a tax
pending the original tax appeal must file a petition with the tax court
to enjoin the collection of the tax. The petition must set forth a
summary of:
(1) the issues that the petitioner will raise in the original tax
appeal; and
(2) the equitable considerations for which the tax court should
order the collection of the tax to be enjoined.
(c) After a hearing on the petition filed under subsection (b), the
tax court may enjoin the collection of the tax pending the original tax
appeal, if the tax court finds that:
(1) the issues raised by the original tax appeal are substantial;
(2) the petitioner has a reasonable opportunity to prevail in the
original tax appeal; and
(3) the equitable considerations favoring the enjoining of the
collection of the tax outweigh the state's interests in collecting
the tax pending the original tax appeal.
(d) This section does not apply to a final determination of the
Indiana gaming commission under IC 4-32.2.
(e) This section applies to a final determination made by the
department of state revenue concerning the gaming card excise tax
established under IC 4-32.2-10.
As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.12.
IC 33-26-6-3
Scope of proceeding; law governing
Sec. 3. (a) Subject to subsection (b), with respect to
determinations as to whether any issues or evidence may be heard in
an original tax appeal that was not heard in the administrative
hearing or proceeding, the tax court is governed by the law that
applied before the creation of the tax court to appeals to trial courts
of final determinations made by the department of state revenue and
the state board of tax commissioners.
(b) Judicial review of disputed issues of fact must be confined to:
(1) the record of the proceeding before the Indiana board of tax
review; and
(2) any additional evidence taken under section 5 of this
chapter.
The tax court may not try the case de novo or substitute its judgment
for that of the Indiana board of tax review. Judicial review is limited
to only those issues raised before the Indiana board of tax review, or
otherwise described by the Indiana board of tax review, in its final
determination.
(c) A person may obtain judicial review of an issue that was not
raised before the Indiana board of tax review only to the extent that
the:
(1) issue concerns whether a person who was required to be
notified of the commencement of a proceeding under this
chapter was notified in substantial compliance with the
applicable law; or
(2) interests of justice would be served by judicial resolution of
an issue arising from a change in controlling law occurring after
the Indiana board of tax review's action.
As added by P.L.98-2004, SEC.5.
IC 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 an action
taken by the state board of tax commissioners is on the party to the
judicial review proceeding asserting the invalidity.
(b) The validity of an action taken by the state board of tax
commissioners shall be determined in accordance with the standards
of review provided in this section as applied to the agency action at
the time it was taken.
(c) The tax court shall make findings of fact on each material
issue on which the court's decision is based.
(d) The tax court shall grant relief under section 7 of this chapter
only if the tax court determines that a person seeking judicial relief
has been prejudiced by an action of the state board of tax
commissioners that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not
in accordance with law;
(2) contrary to constitutional right, power, privilege, or
immunity;
(3) in excess of or short of statutory jurisdiction, authority, or
limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
(e) Subsection (d) may not be construed to change the substantive
precedential law embodied in judicial decisions that are final as of
January 1, 2002.
As added by P.L.98-2004, SEC.5.
IC 33-26-6-5
Additional evidence; remand
Sec. 5. (a) This section applies with respect to judicial review of
final determinations of the Indiana board of tax review.
(b) The tax court may receive evidence in addition to that
contained in the record of the determination of the Indiana board of
tax review only if the evidence relates to the validity of the
determination at the time it was taken and is needed to decide
disputed issues regarding one (1) or both of the following:
(1) Improper constitution as a decision making body or grounds
for disqualification of those taking the agency action.
(2) Unlawfulness of procedure or decision making process.
This subsection applies only if the additional evidence could not, by
due diligence, have been discovered and raised in the administrative
proceeding giving rise to a proceeding for judicial review.
(c) The tax court may remand a matter to the Indiana board of tax
review before final disposition of a petition for review with
directions that the Indiana board of tax review conduct further
factfinding or that the Indiana board of tax review prepare an
adequate record, if:
(1) the Indiana board of tax review failed to prepare or preserve
an adequate record;
(2) the Indiana board of tax review improperly excluded or
omitted evidence from the record; or
(3) a relevant law changed after the action of the Indiana board
of tax review and the tax court determines that the new
provision of law may control the outcome.
(d) This subsection applies if the record for a judicial review
prepared under IC 6-1.1-15-6 contains an inadequate record of a site
inspection. Rather than remand a matter under subsection (c), the tax
court may take additional evidence not contained in the record
relating only to observations and other evidence collected during a
site inspection conducted by a hearing officer or other employee of
the Indiana board of tax review. The evidence may include the
testimony of a hearing officer only for purposes of verifying or
rebutting evidence regarding the site inspection that is already
contained in the record.
As added by P.L.98-2004, SEC.5. Amended by P.L.219-2007,
SEC.103.
IC 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 review of
final determinations of the Indiana board of tax review.
(b) The burden of demonstrating the invalidity of an action taken
by the Indiana board of tax review is on the party to the judicial
review proceeding asserting the invalidity.
(c) The validity of an action taken by the Indiana board of tax
review shall be determined in accordance with the standards of
review provided in this section as applied to the agency action at the
time it was taken.
(d) The tax court shall make findings of fact on each material
issue on which the court's decision is based.
(e) The tax court shall grant relief under section 7 of this chapter
only if the tax court determines that a person seeking judicial relief
has been prejudiced by an action of the Indiana board of tax review
that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not
in accordance with law;
(2) contrary to constitutional right, power, privilege, or
immunity;
(3) in excess of statutory jurisdiction, authority, or limitations,
or short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
(f) Subsection (e) may not be construed to change the substantive
precedential law embodied in judicial decisions that are final as of
January 1, 2002.
As added by P.L.98-2004, SEC.5. Amended by P.L.219-2007,
SEC.104.
IC 33-26-6-7
Written decisions; publication and distribution; direct appeal to
supreme court
Sec. 7. (a) The tax court shall render its decisions in writing.
(b) Written decisions of the tax court may be published and
distributed in the manner prescribed by the supreme court.
(c) A decision of the tax court remanding the matter of assessment
of property under IC 6-1.1-15-8 to the Indiana board of tax review
shall specify the issues on remand on which the Indiana board of tax
review is to act.
(d) The decisions of the tax court may be appealed directly to the
supreme court.
As added by P.L.98-2004, SEC.5.