Indiana § 33-26-6-0.2 Jurisdiction of tax court under prior law

Indiana Statutes

§ 33-26-6-0.2 — Jurisdiction of tax court under prior law

Indiana § 33-26-6-0.2

Art. 26TAX COURT

Ch. 6Appellate Review; Rules and Procedures

This text of Indiana § 33-26-6-0.2 (Jurisdiction of tax court under prior law) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 33-26-6-0.2 (2026).

Text

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

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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.