February 23, 2001





HOUSE BILL No. 1921

_____


DIGEST OF HB 1921 (Updated February 21, 2001 5:36 PM - DI 105)



Citations Affected: IC 6-1.1; IC 33-3; noncode.

Synopsis: Review of original tax appeals. Specifies the items that must be included in the administrative record submitted to the tax court in an appeal from a decision by the state board of tax commissioners. Specifies when the state board of tax commissioners is a defendant in an original tax appeal to the tax court. Provides procedures for notifying a party of the filing of an original tax appeal in the tax court.

Effective: Upon passage.





Sturtz




    January 17, 2001, read first time and referred to Committee on Courts and Criminal Code.
    February 22, 2001, reported _ Do Pass.







February 23, 2001

First Regular Session 112th General Assembly (2001)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2000 General Assembly.

HOUSE BILL No. 1921



    A BILL FOR AN ACT to amend the Indiana Code concerning courts and court officers.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-1.1-15-6; (01)HB1921.1.1. -->     SECTION 1. IC 6-1.1-15-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. (a) If an appeal is initiated by a person under section 5 of this chapter, the secretary of the state board of tax commissioners shall prepare a certified transcript of the proceedings related to the appeal. However, the transcript shall not include the evidence compiled by the board with respect to the proceedings. The secretary of the board shall transmit the transcript to the clerk of the court designated by the appellant.
    (b) The record for judicial review must include the following documents and items:
        (1) Copies of all papers submitted to the state board of tax commissioners, including its division of appeals, during the course of the action and copies of all papers provided to the parties by the state board of tax commissioners, including its division of appeals. For purposes of this subdivision, "papers" includes, without limitation, all notices, petitions, motions, pleadings, orders, orders on rehearing, briefs, requests,

intermediate rulings, photographs, and other written documents.
        (2) Evidence received or considered by the state board of tax commissioners, including its division of appeals.
        (3) A statement of whether a site inspection was conducted, and if a site inspection was conducted, either:
            (A) a summary report of the site inspection; or
            (B) a videotape transcript of the site inspection.
        (4) A statement of matters officially noticed.
        (5) Proffers of proof and objections and rulings on them.
        (6) Copies of proposed findings, requested orders, and exceptions.
        (7) Either:
            (A) a transcription of the audio tape of the hearing; or
            (B) a transcript of the hearing prepared by a court reporter.
    Copies of exhibits that, because of their nature, cannot be incorporated into the certified record must be kept by the state board of tax commissioners until the appeal is finally terminated. However, this evidence must be briefly named and identified in the transcript of the evidence and proceedings.
    (c) If:
        (1) a report of all or a part of the evidence or proceedings at a hearing conducted by the state board of tax commissioners, including its division of appeals, was not made; or
        (2) a transcript is unavailable;
a party to the appeal initiated under section 5 of this chapter may prepare a statement of the evidence or proceedings. The statement must be submitted to the tax court and must also be served on all other parties. A party to the proceeding may serve objections or prepare amendments to the statement not later than ten (10) days after service.

SOURCE: IC 33-3-5-13; (01)HB1921.1.2. -->     SECTION 2. IC 33-3-5-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 13. (a) This section applies to an initial appeal of a final determination made by the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1 ) and other original tax appeals concerning taxes collected by the department of state revenue.
     (b) The tax court shall try each original tax appeal without the intervention of a jury.
    (b) (c) Subject to subsection (d), the tax court shall adopt rules and procedures under which original tax appeals are heard and decided.
     (d) Except to the extent that the Indiana Rules of Trial Procedure are clearly inconsistent with the Indiana Tax Court Rules, the Indiana Rules of Trial Procedure apply to appeals of final determinations of the department of state revenue. The Indiana Rules of Trial Procedure shall not be construed to extend the jurisdiction of the tax court with respect to persons, actions, or claims over which the tax court does not otherwise have authority.
SOURCE: IC 33-3-5-21; (01)HB1921.1.3. -->     SECTION 3. IC 33-3-5-21 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 21. (a) The tax court shall review determinations of the state board of tax commissioners as if it were a court of appeals.
    (b) With regard to appeals of final determinations of the state board of tax commissioners, to the extent that the Indiana Tax Court Rules are inconsistent with the Indiana Rules of Appellate Procedure, the Indiana Rules of Appellate Procedure apply.

    (c) The tax court acquires jurisdiction over the department of state revenue in an original tax appeal upon the filing, with the clerk of the tax court, of a petition seeking to set aside a final determination of the department of state revenue.
    (d) The clerk of the tax court shall promptly transmit copies of the petition filed in the tax court to the attorney general and to the department of state revenue. The clerk shall transmit in accompanying transmittal letters:
        (1) the date on which the petition was filed;
        (2) the date on which the petition is being mailed to the attorney general and the defendant department of state revenue; and
        (3) the time within which the Indiana Tax Court Rules require a responsive pleading.
    (e) It is not necessary to serve summons on the attorney general or the department of state revenue in an original tax appeal in the tax court. Service of summons in accordance with Indiana Rule of Trial Procedure 4.11 is required for the tax court to acquire jurisdiction over any other person in a proceeding involving the department of state revenue.

SOURCE: IC 33-3-5-22; (01)HB1921.1.4. -->     SECTION 4. IC 33-3-5-22 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 22. (a) This section does not relieve a party from complying with the statutory requirements for bringing an original tax appeal.
    (b) The tax court acquires jurisdiction over:
        (1) a county property tax assessment board of appeals and a township assessor, including a trustee assessor, when the state board of tax commissioners has acted in an adjudicatory capacity; and
        (2) the state board of tax commissioners when the state board of tax commissioners has acted in a regulatory capacity;
in an original tax appeal upon the filing, with the clerk of the tax court, of a petition seeking to set aside a final determination of the state board of tax commissioners.
    (c) The clerk of the tax court shall promptly transmit copies of the petition filed in the tax court to the attorney general and to the state board of tax commissioners or a county property tax assessment board of appeals and the township assessor, including a trustee assessor, named as the defendant in the petition. The clerk shall transmit in accompanying transmittal letters:
        (1) the date on which the petition was filed;
        (2) the date on which the petition is being mailed to the attorney general and the:
            (A) state board of tax commissioners; or
            (B) county property tax assessment board of appeals and township assessor, including a trustee assessor;
        as appropriate; and
        (3) the time within which the Indiana Tax Court Rules require a responsive pleading.
    (d) It is not necessary to serve summons on:
        (1) the attorney general;
        (2) the state board of tax commissioners;
        (3) a county property tax assessment board of appeals; or
        (4) a township assessor, including a trustee assessor;
in an original tax appeal in the tax court. Service of summons in accordance with Indiana Rule of Trial Procedure 4.11 is required for the tax court to acquire jurisdiction over any other person.

SOURCE: ; (01)HB1921.1.5. -->     SECTION 5. [EFFECTIVE UPON PASSAGE] (a) IC 6-1.1-15-6 , as amended by this act, applies only to an administrative record certified after June 30, 2001.
     (b) IC 33-3-5-13 , as amended by this act, and IC 33-3-5-21 and IC 33-3-5-22 , both as added by this act, apply to all original tax appeals pending in the tax court after the effective date of this SECTION.
SOURCE: ; (01)HB1921.1.6. -->     SECTION 6. An emergency is declared for this act.