§ 33-26-6-6 — Final determinations of board of tax review; burden of demonstrating invalidity; findings of fact; relief

Indiana § 33-26-6-6

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

Text

(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.]

Legislative History

As added by P.L.98-2004, SEC.5. Amended by P.L.219-2007, SEC.104.