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Archived since: Sep, 2020
Description:
The Tax Court has exclusive jurisdiction over any case that arises under the Indiana tax laws and that is an initial appeal of a final determination made by the Indiana Department of State Revenue or the Indiana Board of Tax Review. In addition, the Tax Court has jurisdiction over certain appeals from the Department of Local Government Finance. The Tax Court also hears appeals of inheritance tax determinations from the courts of probate jurisdiction. Such cases are called original tax appeals. Prior to its creation, the cases over which the Tax Court now has jurisdiction were heard in the Circuit or Superior Courts of the county of location of property in property tax cases or in the county of residence or place of business of the taxpayer in all other cases.
Subject: Government - US States, Taxation, Courts, Taxation, Courts
Creator: Indiana Tax Court
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