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 withoutthe intervention of a jury.
    (b) The tax court shall adopt rules and procedures under whichoriginal 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 appealmust file a petition in the tax court to set aside the finaldetermination of the department of state revenue or the Indiana boardof tax review. If a taxpayer fails to comply with any statutoryrequirement for the initiation of an original tax appeal, the tax courtdoes not have jurisdiction to hear the appeal.
    (b) A taxpayer who wishes to enjoin the collection of a taxpending the original tax appeal must file a petition with the tax courtto enjoin the collection of the tax. The petition must set forth asummary of:
        (1) the issues that the petitioner will raise in the original taxappeal; and
        (2) the equitable considerations for which the tax court shouldorder the collection of the tax to be enjoined.
    (c) After a hearing on the petition filed under subsection (b), thetax court may enjoin the collection of the tax pending the original taxappeal, 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 theoriginal tax appeal; and
        (3) the equitable considerations favoring the enjoining of thecollection of the tax outweigh the state's interests in collectingthe tax pending the original tax appeal.
    (d) This section does not apply to a final determination of theIndiana gaming commission under IC 4-32.2.
    (e) This section applies to a final determination made by thedepartment of state revenue concerning the gaming card excise taxestablished 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 todeterminations as to whether any issues or evidence may be heard inan original tax appeal that was not heard in the administrativehearing or proceeding, the tax court is governed by the law thatapplied before the creation of the tax court to appeals to trial courts

of final determinations made by the department of state revenue andthe 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 taxreview; and
        (2) any additional evidence taken under section 5 of thischapter.
The tax court may not try the case de novo or substitute its judgmentfor that of the Indiana board of tax review. Judicial review is limitedto only those issues raised before the Indiana board of tax review, orotherwise described by the Indiana board of tax review, in its finaldetermination.
    (c) A person may obtain judicial review of an issue that was notraised before the Indiana board of tax review only to the extent thatthe:
        (1) issue concerns whether a person who was required to benotified of the commencement of a proceeding under thischapter was notified in substantial compliance with theapplicable law; or
        (2) interests of justice would be served by judicial resolution ofan issue arising from a change in controlling law occurring afterthe 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 actiontaken by the state board of tax commissioners is on the party to thejudicial review proceeding asserting the invalidity.
    (b) The validity of an action taken by the state board of taxcommissioners shall be determined in accordance with the standardsof review provided in this section as applied to the agency action atthe time it was taken.
    (c) The tax court shall make findings of fact on each materialissue on which the court's decision is based.
    (d) The tax court shall grant relief under section 7 of this chapteronly if the tax court determines that a person seeking judicial reliefhas been prejudiced by an action of the state board of taxcommissioners that is:
        (1) arbitrary, capricious, an abuse of discretion, or otherwise notin accordance with law;
        (2) contrary to constitutional right, power, privilege, orimmunity;
        (3) in excess of or short of statutory jurisdiction, authority, orlimitations;
        (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 substantiveprecedential 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 offinal determinations of the Indiana board of tax review.
    (b) The tax court may receive evidence in addition to thatcontained in the record of the determination of the Indiana board oftax review only if the evidence relates to the validity of thedetermination at the time it was taken and is needed to decidedisputed issues regarding one (1) or both of the following:
        (1) Improper constitution as a decision making body or groundsfor 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, bydue diligence, have been discovered and raised in the administrativeproceeding giving rise to a proceeding for judicial review.
    (c) The tax court may remand a matter to the Indiana board of taxreview before final disposition of a petition for review withdirections that the Indiana board of tax review conduct furtherfactfinding or that the Indiana board of tax review prepare anadequate record, if:
        (1) the Indiana board of tax review failed to prepare or preservean adequate record;
        (2) the Indiana board of tax review improperly excluded oromitted evidence from the record; or
        (3) a relevant law changed after the action of the Indiana boardof tax review and the tax court determines that the newprovision of law may control the outcome.
    (d) This subsection applies if the record for a judicial reviewprepared under IC 6-1.1-15-6 contains an inadequate record of a siteinspection. Rather than remand a matter under subsection (c), the taxcourt may take additional evidence not contained in the recordrelating only to observations and other evidence collected during asite inspection conducted by a hearing officer or other employee ofthe Indiana board of tax review. The evidence may include thetestimony of a hearing officer only for purposes of verifying orrebutting evidence regarding the site inspection that is alreadycontained 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 ofdemonstrating invalidity; findings of fact; relief
    Sec. 6. (a) This section applies with respect to judicial review offinal determinations of the Indiana board of tax review.
    (b) The burden of demonstrating the invalidity of an action takenby 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 taxreview shall be determined in accordance with the standards ofreview provided in this section as applied to the agency action at thetime it was taken.
    (d) The tax court shall make findings of fact on each materialissue on which the court's decision is based.
    (e) The tax court shall grant relief under section 7 of this chapteronly if the tax court determines that a person seeking judicial reliefhas been prejudiced by an action of the Indiana board of tax reviewthat is:
        (1) arbitrary, capricious, an abuse of discretion, or otherwise notin accordance with law;
        (2) contrary to constitutional right, power, privilege, orimmunity;
        (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 substantiveprecedential law embodied in judicial decisions that are final as ofJanuary 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 tosupreme court
    Sec. 7. (a) The tax court shall render its decisions in writing.
    (b) Written decisions of the tax court may be published anddistributed in the manner prescribed by the supreme court.
    (c) A decision of the tax court remanding the matter of assessmentof property under IC 6-1.1-15-8 to the Indiana board of tax reviewshall specify the issues on remand on which the Indiana board of taxreview is to act.
    (d) The decisions of the tax court may be appealed directly to thesupreme court.
As added by P.L.98-2004, SEC.5.