§ 33-26-6-4 — Burden of demonstrating invalidity of action; standard of review; findings; standards for granting relief

Indiana § 33-26-6-4

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

Text

(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.]

Legislative History

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