§ 33-26-6-3 — Scope of proceeding; law governing

Indiana § 33-26-6-3

• Jurisdiction: Indiana
• Art. 26: TAX COURT
• Ch. 6: Appellate Review; Rules and Procedures

Text

(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.]

Legislative History

As added by P.L.98-2004, SEC.5.