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 State Board of Tax Commissioners. Such cases shall be called original tax appeals. An original tax appeal is commenced by filing a petition to set aside the final determination of either of the agencies named above. The petitions are filed in the office of the Clerk of the Supreme Court, Court of Appeals, and Tax Court, Room 217, State House, Indianapolis, Indiana, 46204. The Tax Court hears cases in Allen, St. Jospeh, Lake, Vigo, Vanderburgh, and Jefferson counties as well as in Marion County, as elected by the taxpayer.
All trials are without a jury.
The taxpayer must comply with all statutory requirements for the initiation of an original tax appeal in order for the Tax Court to obtain jurisdiction. In an appeal from the Department of State Revenue, the taxpayer may either appeal a decision in a letter of findings or pay the tax, file a claim for a refund, and appeal the denial of the claim for refund. If a refund claim is filed and the Department of State Revenue takes no action for 180 days, the claim is deemed denied. Appeals from the Department of State Revenue must be filed within 180 days of the letter of findings or within 90 days of the denial of the refund except for certain fuel related taxes which have different deadlines. With respect to the original tax appeals from final determinations of the State Board of Tax Commissioners, in assessment cases it is necessary to file a notice of appeal with the State Board of Tax Commissioners and serve the Attorney General and the County Assessor with a copy of the petition.