reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 2. Tax Court Judge › 33-26-2-3. Term of Office; Approval or Rejection

Sec. 3. (a) The initial term of office of a person appointed to serve as the judge of the tax court begins on the effective date of that appointment and ends on the date of the next general election that follows the expiration of two (2) years from the effective date of that appointment.
(b) The tax court judge may be approved or rejected for an additional term or terms in the same manner as are the justices of the supreme court under IC 33-24-2.
[Pre-2004 Recodification Citation: 33-3-5-5.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 2. Tax Court Judge › 33-26-2-4. Vacancy

Sec. 4. (a) Except as otherwise provided in this section, a vacancy on the tax court shall be filled as provided in IC 33-27.
(b) Before the expiration of the sixty (60) day period prescribed by IC 33-27-3-4, the governor shall:
(1) appoint to the tax court one (1) of the three (3) persons initially nominated by the judicial nominating commission; or
(2) reject all the persons initially nominated by the commission.
If the governor does reject all the nominees, the governor shall notify the chairman of the judicial nominating commission of that action. The commission shall then submit the nominations of three (3) new candidates to the governor not later than forty (40) days after receipt of the notice. The governor shall fill the vacancy on the tax court by appointing one (1) of the new candidates within sixty (60) days from the date the names of the new candidates are submitted by the commission.
[Pre-2004 Recodification Citation: 33-3-5-6.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 2. Tax Court Judge › 33-26-2-5. Salary; Expenses; Full-Time Position

Sec. 5. (a) The judge of the tax court is entitled to an annual salary equal to the annual salary provided in IC 33-38-5-8 to a judge of the court of appeals. In addition, the judge of the tax court is entitled to the following:
(1) Reimbursement for traveling expenses and other expenses actually incurred in connection with the judge's duties, as provided in the state travel policies and procedures established by the Indiana department of administration and approved by the budget agency.
(2) A subsistence allowance equal to the amount provided under IC 33-38-5-8 to a judge of the court of appeals who is not the chief judge of the court of appeals.
(b) The judge of the tax court:
(1) shall devote full-time to judicial duties; and
(2) may not engage in the practice of law.
(c) The state shall pay the annual salary prescribed in subsection (a) from the state general fund.
(d) The state shall furnish an automobile to the judge of the state tax court.
[Pre-2004 Recodification Citation: 33-3-5-7.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 2. Tax Court Judge › 33-26-2-6. Disqualification; Judge Pro Tempore

Sec. 6. If the judge of the tax court is disqualified from hearing a case or is incapable of exercising judicial duties with respect to the case, the chief justice of the supreme court shall appoint a judge pro tempore to sit in place of the disqualified or absent judge.
[Pre-2004 Recodification Citation: 33-3-5-8.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 3. Jurisdiction and Venue › 33-26-3-1. Limited Jurisdiction; Exclusive Jurisdiction

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.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 3. Jurisdiction and Venue › 33-26-3-2. Other Jurisdiction

Sec. 2. In addition to the jurisdiction described in section 1 of this chapter, the tax court has:
(1) any other jurisdiction conferred by statute; and
(2) exclusive jurisdiction over any case that was an initial appeal of a final determination made by the state board of tax commissioners before January 1, 2002.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 3. Jurisdiction and Venue › 33-26-3-3. Original Tax Appeals

Sec. 3. The cases over which the tax court has exclusive original jurisdiction are referred to as original tax appeals in this article. The tax court does not have jurisdiction over a case unless:
(1) the case is an original tax appeal; or
(2) the tax court has otherwise been specifically assigned jurisdiction by statute.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 3. Jurisdiction and Venue › 33-26-3-4. Location of Evidentiary Hearings

Sec. 4. A taxpayer that appeals to the tax court shall, at the time the appeal is filed, elect to have all evidentiary hearings in the appeal conducted in one (1) of the following counties:
(1) Allen County.
(2) Jefferson County.
(3) Lake County.
(4) Marion County.
(5) St. Joseph County.
(6) Vanderburgh County.
(7) Vigo County.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 3. Jurisdiction and Venue › 33-26-3-5. Election by Appellee of Location of Evidentiary Hearings

Sec. 5. A taxpayer that is an appellee in an appeal to the tax court shall, within thirty (30) days after it receives notice of the appeal, elect to have all evidentiary hearings in the appeal conducted in a county listed in section 4 of this chapter.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 3. Jurisdiction and Venue › 33-26-3-6. Jurisdiction; Gaming Card Excise Tax

Sec. 6. (a) The tax court does not have jurisdiction over a case that is an appeal from a final determination made by the Indiana gaming commission under IC 4-32.3.
(b) The tax court has jurisdiction over a case that is an appeal from a final determination made by the department of state revenue concerning the gaming card excise tax established under IC 4-32.3-10.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.11; P.L.58-2019, SEC.28.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 4. Offices and Personnel › 33-26-4-1. Principal Office

Sec. 1. (a) The tax court shall maintain its principal office in Indianapolis.
(b) The Indiana department of administration shall provide suitable facilities for the court in Indianapolis.
(c) If the court hears a case at a location outside Marion County, the executive of the county in which the court sits shall provide the court with suitable facilities.
[Pre-2004 Recodification Citation: 33-3-5-9.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 4. Offices and Personnel › 33-26-4-2. Employees; Clerk

Sec. 2. (a) The tax court may employ:
(1) a bailiff;
(2) a clerk;
(3) a reporter;
(4) a clerical assistant; or
(5) any other personnel that the court needs to perform its duties.
(b) The clerk of the supreme court shall serve as the clerk of the tax court.
[Pre-2004 Recodification Citation: 33-3-5-10.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 5. Small Claims Docket › 33-26-5-1. Small Claims Docket

Sec. 1. The tax court shall establish a small claims docket for processing:
(1) claims for refunds from the department of state revenue that do not exceed five thousand dollars ($5,000) for any year; and
(2) appeals of final determinations of assessed value made by the Indiana board of tax review that do not exceed forty-five thousand dollars ($45,000).
[Pre-2004 Recodification Citation: 33-3-5-12.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 5. Small Claims Docket › 33-26-5-2. Rules and Procedures

Sec. 2. The tax court shall adopt rules and procedures under which cases on the small claims docket are heard and decided.
[Pre-2004 Recodification Citation: 33-3-5-12.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 33-26-6-0.2. Jurisdiction of Tax Court Under Prior Law

Sec. 0.2. (a) Notwithstanding IC 33-3-5-2, as amended by P.L.198-2001 (before its repeal, now codified in this chapter), the tax court has exclusive jurisdiction over any case that arises under the tax laws of this state and that is an initial appeal initiated after December 31, 2001, of a final determination made by the department of local government finance if the following apply:
(1) The tax court would have had jurisdiction over the case if the appeal had been initiated before January 1, 2002.
(2) P.L.198-2001 does not provide that the final determination is subject to appeal to the Indiana board of tax review.
(b) IC 33-3-5-14 (as amended by P.L.198-2001 before its repeal, now codified at section 3 of this chapter), and IC 33-3-5-14.2 (as added by P.L.198-2001 before its repeal, now codified at IC 33-26-7-1, IC 33-26-7-2, IC 33-26-7-3, and IC 33-26-7-4), IC 33-3-5-14.5 (as added by P.L.198-2001, before its repeal, now codified at section 5 of this chapter), and IC 33-3-5-14.8 (as added by P.L.198-2001, before its repeal, now codified at section 6 of this chapter) apply to appeals initiated under IC 6-1.1-15-5, as amended by P.L.198-2001, of final determinations of the Indiana board of tax review issued after December 31, 2001.
As added by P.L.220-2011, SEC.531.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 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.
[Pre-2004 Recodification Citation: 33-3-5-13.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 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 4-32.3.
(e) This section applies to a final determination made by the department of state revenue concerning the gaming card excise tax established under IC 4-32.3-10.
[Pre-2004 Recodification Citation: 33-3-5-11.]
As added by P.L.98-2004, SEC.5. Amended by P.L.91-2006, SEC.12; P.L.58-2019, SEC.29.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 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.
[Pre-2004 Recodification Citation: 33-3-5-14.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 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.
[Pre-2004 Recodification Citation: 33-3-5-14.1.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 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.
[Pre-2004 Recodification Citation: 33-3-5-14.5.]
As added by P.L.98-2004, SEC.5. Amended by P.L.219-2007, SEC.103.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 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.
[Pre-2004 Recodification Citation: 33-3-5-14.8.]
As added by P.L.98-2004, SEC.5. Amended by P.L.219-2007, SEC.104.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 6. Appellate Review; Rules and Procedures › 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.
[Pre-2004 Recodification Citations: 33-2.1-3-2; 33-3-5-15.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 7. Representation by Attorney General › 33-26-7-1. Representation of Local Officials by a Private Attorney of the Attorney General

Sec. 1. (a) Notwithstanding IC 4-6-2-11 or IC 4-6-5-3, a township assessor, a county assessor, a county auditor, a member of a county property tax assessment board of appeals, or a county property tax assessment board of appeals that:
(1) made an original determination that is the subject of a judicial proceeding in the tax court; and
(2) is a defendant in a judicial proceeding in the tax court;
may elect to be represented in the judicial proceeding by an attorney selected and paid by the defendant, the township, or the county.
(b) For purposes of this section, a party identified in subsection (a) may elect to be represented by the office of the attorney general under a written agreement between the party and the office of the attorney general.
[Pre-2004 Recodification Citation: 33-3-5-14.2.]
As added by P.L.98-2004, SEC.5. Amended by P.L.154-2006, SEC.70; P.L.257-2019, SEC.93.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 7. Representation by Attorney General › 33-26-7-2. Discovery

Sec. 2. Notwithstanding representation by the office of the attorney general, the duty of discovery is on the parties to the judicial proceeding.
[Pre-2004 Recodification Citation: 33-3-5-14.2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 7. Representation by Attorney General › 33-26-7-3. Discovery; Production of Documents From Administrative Law Judge

Sec. 3. Discovery conducted under section 2 of this chapter is limited to production of documents from the administrative law judge presiding over the review under IC 6-1.1-15-3. The administrative law judge may not be summoned to testify before the tax court unless verified proof is offered to the tax court that the impartiality of the administrative law judge was compromised concerning the review.
[Pre-2004 Recodification Citation: 33-3-5-14.2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 7. Representation by Attorney General › 33-26-7-4. Relief

Sec. 4. A township assessor, a county assessor, a county auditor, a member of a county property tax assessment board of appeals, or a county property tax assessment board of appeals:
(1) may seek relief from the tax court to establish that the Indiana board of tax review rendered a decision that was:
(A) an abuse of discretion;
(B) arbitrary and capricious;
(C) contrary to substantial or reliable evidence; or
(D) contrary to law; and
(2) may not be represented by the office of the attorney general in an action initiated under subdivision (1).
[Pre-2004 Recodification Citation: 33-3-5-14.2.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 8. Order to Produce Information › 33-26-8-1. "Contractor"

Sec. 1. As used in this chapter, "contractor" means a reassessment, reassessment review, or special reassessment contractor of the department of local government finance under IC 6-1.1-4-32 (repealed).
[Pre-2004 Recodification Citation: 33-3-5-2.5.]
As added by P.L.98-2004, SEC.5. Amended by P.L.1-2007, SEC.213; P.L.112-2012, SEC.50.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 8. Order to Produce Information › 33-26-8-2. "Qualifying County"

Sec. 2. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000).
[Pre-2004 Recodification Citation: 33-3-5-2.5.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 8. Order to Produce Information › 33-26-8-3. "Qualifying Official"

Sec. 3. As used in this chapter, "qualifying official" refers to any of the following:
(1) A county assessor of a qualifying county.
(2) A township assessor of a qualifying county.
(3) The county auditor of a qualifying county.
(4) The treasurer of a qualifying county.
(5) The county surveyor of a qualifying county.
(6) A member of the land valuation committee in a qualifying county.
(7) Any other township or county official in a qualifying county who has possession or control of information necessary or useful for a reassessment, reassessment review, or special reassessment of property to which IC 6-1.1-4-32 (repealed) applies, including information in the possession or control of an employee or a contractor of the official.
(8) Any county official in a qualifying county who has control, review, or other responsibilities related to paying claims of a contractor submitted for payment under IC 6-1.1-4-32 (repealed).
[Pre-2004 Recodification Citation: 33-3-5-2.5.]
As added by P.L.98-2004, SEC.5. Amended by P.L.1-2007, SEC.214; P.L.112-2012, SEC.51.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 8. Order to Produce Information › 33-26-8-4. Order to Produce Information

Sec. 4. Upon petition from the department of local government finance or a contractor, the tax court may order a qualifying official to produce information requested in writing from the qualifying official by the department of local government finance or the contractor.
[Pre-2004 Recodification Citation: 33-3-5-2.5.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 8. Order to Produce Information › 33-26-8-5. Production of Information; Deadline

Sec. 5. If the tax court orders a qualifying official to provide requested information as described in section 4 of this chapter, the tax court shall order production of the information not later than fourteen (14) days after the date of the tax court's order.
[Pre-2004 Recodification Citation: 33-3-5-2.5.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 8. Order to Produce Information › 33-26-8-6. Contempt of Tax Court

Sec. 6. The tax court may find that any willful violation of this chapter by a qualifying official constitutes a direct contempt of the tax court.
[Pre-2004 Recodification Citation: 33-3-5-2.5.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 9. Fees › 33-26-9-1. Filing Fees

Sec. 1. When a complaint is filed, a taxpayer who initiates an original tax appeal shall pay to the clerk of the tax court the same fee as provided in IC 33-37-4-7 for actions in probate court.
[Pre-2004 Recodification Citation: 33-3-5-16.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 9. Fees › 33-26-9-2. Witness Fees and Mileage

Sec. 2. A witness who testifies before the tax court is entitled to receive the same fee and mileage allowance provided to witnesses who testify in a circuit court. The person who calls the witness to testify shall pay the witness fee and mileage allowance.
[Pre-2004 Recodification Citation: 33-3-5-17.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 9. Fees › 33-26-9-3. Transcript Fees

Sec. 3. The tax court may fix and charge a fee for preparing, comparing, or certifying a transcript. However, the tax court's fee may not exceed the fee charged by circuit courts for the same service.
[Pre-2004 Recodification Citation: 33-3-5-18.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 9. Fees › 33-26-9-4. Fees; Collection; Disposition

Sec. 4. The clerk of the tax court shall collect the fees imposed under sections 1 and 3 of this chapter. The clerk shall transmit the fees to the treasurer of state. The treasurer shall deposit the fees in the state general fund.
[Pre-2004 Recodification Citation: 33-3-5-19.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 26. Tax Court › Chapter 9. Fees › 33-26-9-5. Filing Fee Refund

Sec. 5. If a taxpayer prevails in a complaint that is placed on the small claims docket under IC 33-26-5, the tax court shall order the refund of the taxpayer's filing fee under section 1 of this chapter from the state general fund. The auditor of state shall pay a warrant that is ordered under this section.
[Pre-2004 Recodification Citation: 33-3-5-20.]
As added by P.L.98-2004, SEC.5.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 1. Definitions › 33-27-1-1. Applicability

Sec. 1. The definitions in this chapter apply throughout this article.
[Pre-2004 Recodification Citation: 33-2.1-1-3.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 1. Definitions › 33-27-1-2. "Attorney Commissioners"

Sec. 2. "Attorney commissoners" means the three (3) individuals admitted to the practice of law who are elected to the judicial nominating commission by the electors.
[Pre-2004 Recodification Citation: 33-2.1-1-3.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 1. Definitions › 33-27-1-3. "Electors"

Sec. 3. "Electors" means individuals who are attorneys in good standing admitted to the practice of law in Indiana.
[Pre-2004 Recodification Citation: 33-2.1-1-3.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 1. Definitions › 33-27-1-4. "Mail"

Sec. 4. "Mail" includes ordinary mail or personal delivery.
[Pre-2004 Recodification Citation: 33-2.1-1-3.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 1. Definitions › 33-27-1-5. "Nonattorney Commissioners"

Sec. 5. "Nonattorney commissioners" means the three (3) individuals not admitted to the practice of law who are appointed to the judicial nominating commission by the governor.
[Pre-2004 Recodification Citation: 33-2.1-1-3.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-1. Nonattorney Commissioners; Appointment; Term; Residency; Vacancy

Sec. 1. (a) The governor shall appoint three (3) nonattorney citizens of Indiana, one (1) each from the First District, the Second District, and the Third District of the court of appeals, as commissioners of the judicial nominating commission.
(b) One (1) month before the expiration of a term of office of a nonattorney commissioner, the governor shall either reappoint the commissioner as provided in section 5 of this chapter or appoint a new nonattorney commissioner. All appointments made by the governor to the judicial nominating commission shall be certified to the secretary of state and to the clerk of the supreme court not later than ten (10) days after the appointment.
(c) Except as provided in subsection (e), the governor shall appoint each nonattorney commissioner for a term of three (3) years.
(d) An appointed nonattorney commissioner must reside in the court of appeals district for which the nonattorney commissioner was appointed. A nonattorney commissioner is considered to have resigned the position if the residency of the nonattorney commissioner changes from the court of appeals district for which the nonattorney commissioner was appointed.
(e) When a vacancy occurs in the office of a nonattorney commissioner, the chairman of the commission shall promptly notify the governor in writing. Vacancies in the office of nonattorney commissioners shall be filled by appointment by the governor not later than sixty (60) days after the governor receives notice of the vacancy. The term of the nonattorney commissioner appointed to fill the vacancy is for the unexpired term of the member whose vacancy the new nonattorney commissioner has filled.
[Pre-2004 Recodification Citation: 33-2.1-4-1.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-2. Attorney Commissioners; Electors and Elections; Residency; Term; Vacancy

Sec. 2. (a) For purposes of electing attorney members to the judicial nominating commission, the state shall be divided into three (3) districts, corresponding to the First District, the Second District, and the Third District of the court of appeals.
(b) The qualified electors consist of the individuals who are registered with the clerk of the supreme court as attorneys in good standing under the requirements of the supreme court.
(c) The electors of each district shall elect one (1) resident of their district who is admitted to the practice of law in Indiana to the judicial nominating commission. The term of office of each elected member is three (3) years, beginning on the first day of January following the election. During the month before the expiration of an elected member's term of office, an election shall be held to fill the succeeding three (3) year term of office. Attorney commissioners on the commission must reside for the term of their office in the district from which they were elected. An attorney commissioner is considered to have resigned the position if the residency of the attorney commissioner changes from the court of appeals district for which the attorney commissioner was elected.
(d) Except when a term of office has less than ninety (90) days remaining, vacancies in the office of an attorney commissioner to the judicial nominating commission shall be filled for the unexpired term of the member creating the vacancy by a special election. An attorney commissioner who is elected to fill an unexpired term shall commence the attorney commissioner's duties immediately upon the certification of the new attorney commissioner's election to the secretary of state.
[Pre-2004 Recodification Citation: 33-2.1-4-2.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-4. Notification

Sec. 4. After the attorney commissioners have been elected, and after the names of the nonattorney commissioners appointed by the governor have been certified to the secretary of state as provided in this chapter, the clerk shall notify, by regular mail, the members of the commission of their election or appointment.
[Pre-2004 Recodification Citation: 33-2.1-4-4.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-5. Duration in Office

Sec. 5. A member of the judicial nominating commission may serve until the member's successor is appointed or elected. An attorney commissioner or a nonattorney commissioner is not eligible for successive reelection or reappointment. However, an attorney commissioner or a nonattorney commissioner who has been appointed or elected to fill a vacancy on the commission for less than one (1) year is eligible upon the expiration of that term, if otherwise qualified, for a succeeding term.
[Pre-2004 Recodification Citation: 33-2.1-4-5.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-6. Compensation

Sec. 6. A member of the judicial nominating commission shall serve without compensation for the member's services, except for per diem and travel expenses and other necessary and reasonable expenses.
[Pre-2004 Recodification Citation: 33-2.1-4-14.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-7. Personnel; Appropriations

Sec. 7. (a) The judicial nominating commission may employ investigators and other experts that the commission determines are necessary to carry out its functions and purposes. The commission may employ special counsel in a proceeding if the commission determines the employment is advisable.
(b) The office of judicial administration shall serve the judicial nominating commission in performing the commission's statutory and constitutional functions.
(c) The general assembly may appropriate the sums it considers necessary for expenses that may be incurred in the administration of this article.
[Pre-2004 Recodification Citation: 33-2.1-4-12.]
As added by P.L.98-2004, SEC.6. Amended by P.L.161-2018, SEC.71.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-8. Staff Duties

Sec. 8. (a) The staff of the judicial nominating commission shall make the findings of fact concerning individuals eligible to fill a vacancy in a judicial office as the commission directs.
(b) The staff shall compile biographical sketches of each nominee running for election to the judicial nominating commission. The information compiled shall be submitted to the clerk of the supreme court for distribution, along with the ballots, to qualified electors. The biographical sketches prepared under this subsection must include the following information for each nominee:
(1) Name and address.
(2) Legal background, including:
(A) type of practice;
(B) law firm; and
(C) law school year of graduation, honors, other pertinent information.
(3) General educational background.
(4) A short statement by the nominee stating the nominee's efforts and achievements in bringing about improvement and betterment of the administration of justice.
(5) Public offices or positions, including:
(A) all public salaried positions; and
(B) all services contributed to a public or charitable organization.
(6) Business and civic affairs.
(7) Any other pertinent information that the commission considers important.
(c) The staff shall carry out any other duties assigned to it by the general assembly and by the judicial nominating commission when acting in that capacity and in its capacity as the commission on judicial qualifications.
[Pre-2004 Recodification Citation: 33-2.1-4-13.]
As added by P.L.98-2004, SEC.6. Amended by P.L.33-2021, SEC.2.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-9. Commissioners, Employees, and Staff; Immunity From Civil Liability

Sec. 9. The commissioners, employees, and staff of the judicial nominating commission are immune from civil liability for any act or proceeding taken, or communication or statement made, relevant to the evaluation of a candidate under IC 33-27-3-2.
[Pre-2004 Recodification Citation: 33-2.1-4-15.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 2. Commissioners, Employees, and Staff › 33-27-2-10. Agencies, Organizations, Other Associations, or Persons; Immunity From Civil Liability

Sec. 10. An agency, an organization, a person, or an association described in IC 33-27-3-2(c) is immune from civil liability for providing information or assistance in an investigation under IC 33-27-3-2 or for testifying before the judicial nominating commission if:
(1) the information or testimony is relevant to the evaluation of a candidate under IC 33-27-3-2(a); and
(2) the information or testimony is:
(A) an expression of opinion; or
(B) a statement of fact made without:
(i) knowledge that the statement is false; or
(ii) reckless disregard for the truth.
[Pre-2004 Recodification Citation: 33-2.1-4-16.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 3. Duties of the Commission; Appointments to Judicial Office › 33-27-3-1. Duties

Sec. 1. (a) When a vacancy occurs in the supreme court, the court of appeals, or the tax court, the clerk of the court shall promptly notify the chairman of the commission of the vacancy.
(b) The chairman shall call a meeting of the commission not later than twenty (20) days after receiving the notice.
(c) The commission shall submit the nominations of three (3) candidates for the vacancy and certify them to the governor as promptly as possible, but not later than seventy (70) days after the time the vacancy occurs.
(d) When it is known that a vacancy will occur at a definite future date, but the vacancy has not yet occurred, the clerk shall notify the commission immediately of the future vacancy, and the commission may, not later than sixty (60) days after receiving the notice of the vacancy, make nominations and submit to the governor the names of three (3) persons nominated for the future vacancy.
[Pre-2004 Recodification Citation: 33-2.1-4-6.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 3. Duties of the Commission; Appointments to Judicial Office › 33-27-3-3. Withdrawal or Death of Nominees; Multiple Vacancies

Sec. 3. If a nominee dies or requests in writing that the nominee's name be withdrawn, the commission shall nominate another person to replace the nominee from the list of nominees previously provided. Whenever two (2) or more vacancies exist, the commission shall nominate three (3) different persons for each vacancy and submit a list of the persons nominated to the governor.
[Pre-2004 Recodification Citation: 33-2.1-4-9.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 3. Duties of the Commission; Appointments to Judicial Office › 33-27-3-4. Failure of Governor to Appoint; Appointment by Chief Justice; Changes in List

Sec. 4. (a) If the governor fails to make an appointment not later than sixty (60) days after the date the names of the nominees are submitted to the governor, the chief justice shall make the appointment from the nominees.
(b) A change in a list submitted to the governor under section 3 of this chapter requires a resubmission of the altered list to the governor, and the sixty (60) day period in which the governor must make the appointment begins on the date of resubmission.
[Pre-2004 Recodification Citation: 33-2.1-4-10.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 3. Duties of the Commission; Appointments to Judicial Office › 33-27-3-5. Effective Date of Appointment

Sec. 5. An individual appointed to the supreme court, the court of appeals, or the tax court by the governor shall commence the duties of the individual's office immediately upon the effective date of the appointment. An appointment to a judicial office does not take effect until a vacancy for the office exists.
[Pre-2004 Recodification Citation: 33-2.1-4-11.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 3. Duties of the Commission; Appointments to Judicial Office › 33-27-3-6. Meetings

Sec. 6. (a) The judicial nominating commission shall meet as necessary to discharge the commission's responsibilities under the Constitution of the State of Indiana and the state laws. Meetings of the commission shall be called by the chairman, or if the chairman fails to call a meeting when a meeting is necessary, upon the call of any four (4) members of the commission. When a meeting is called, the chairman shall give each member of the commission at least five (5) days written notice by mail of the time and place of the meeting unless the commission at its previous meeting designated the time and place of the next meeting.
(b) Meetings of the commission must be held at a place in Indiana, as arranged by the chairman of the commission.
(c) The commission shall act only at a meeting and may act only on the concurrence of a majority of the members attending a meeting. The commission may not vote to reduce the number of candidates for further consideration or to submit or not submit the list of nominees under subsection (e) during an executive session. Four (4) members constitute a quorum.
(d) The commission may adopt reasonable and proper rules for the conduct of its proceedings and the discharge of its duties. The rules must comply with this chapter and include procedures by which eligible candidates for a vacancy in the supreme court or court of appeals may submit their names to the commission. The rules are public records, and the meetings of the commission at which the rules are considered for initial adoption or amendment must be publicly announced and open to the public.
(e) Notwithstanding IC 5-14-1.5-2, the commission is a public agency for the purposes of IC 5-14-1.5. The commission may meet in executive session under IC 5-14-1.5-6.1 for the consideration of a candidate for judicial appointment if:
(1) notice of the executive session is given in the manner prescribed by IC 5-14-1.5-5;
(2) all interviews of candidates are conducted at meetings open to the public; and
(3) copies of all attributable communications (as defined in section 2(i) of this chapter) concerning the candidates have been provided to all commission members and made available for public inspection and copying.
[Pre-2004 Recodification Citation: 33-2.1-4-8.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 4. Appointment of Senior Judges › 33-27-4-1. Application

Sec. 1. A person who desires to serve as a senior judge under IC 33-23-3 may apply to the judicial nominating commission for certification to the supreme court as a senior judge.
[Pre-2004 Recodification Citation: 33-2.1-4-17.]
As added by P.L.98-2004, SEC.6.
2023 Indiana Code › Title 33. Courts and Court Officers › Article 27. Judicial Nominating Commission › Chapter 4. Appointment of Senior Judges › 33-27-4-2. Certification

Sec. 2. The judicial nominating commission shall certify to the supreme court a person desiring to serve as a senior judge if the person meets requirements for service as a senior judge set by the supreme court under IC 33-24-3-7.
[Pre-2004 Recodification Citation: 33-2.1-4-17.]
As added by P.L.98-2004, SEC.6.