Limited jurisdiction; exclusive jurisdiction
Applied in 28 court decisions — leading case State Ex Rel. Attorney General v. Lake Superior Court (2005)
Most recently applied in Convention Headquarters Hotels, LLC v. Marion County Assessor (January 2019)
As added by P.L.98-2004, SEC.5.
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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:
(1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1); or
(2) the Indiana board of tax review.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.