Introduced Version
HOUSE BILL No. 1819
_____
DIGEST OF INTRODUCED BILL
Citations Affected:
IC 3-8-7-16
;
IC 3-11-2-13
;
IC 3-12-5-1
;
IC 3-13-4-2
; IC 6-1.1; IC 6-4.1;
IC 6-6-1.1
; IC 6-8.1;
IC 33-2.1-4-6
;
IC 33-3-5
;
IC 33-4-3
;
IC 33-5-2
;
IC 33-19-5
.
Synopsis: Indiana tax court. Transfers review of determinations of the
state board of tax commissioners from the tax court to the court of
appeals on July 1, 2001. Eliminates the tax court on December 31,
2008. Transfers review of determinations of the department of state
revenue from the tax court to a circuit court on January 1, 2009.
Effective: July 1, 2001.
Tincher
January 17, 2001, read first time and referred to Committee on Courts and Criminal Code.
Introduced
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. 1819
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 3-8-7-16; (01)IN1819.1.1. -->
SECTION 1.
IC 3-8-7-16
IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2001]: Sec. 16. (a) The election division shall
certify the following to each county election board not later than noon
August 20 (or noon sixty (60) days before the general election) for
nominees for United States President and Vice President) before an
election:
(1) The name and place of residence of each person nominated for
election to:
(A) an office for which the electorate of the whole state may
vote;
(B) the United States House of Representatives;
(C) a legislative office; or
(D) a local office for which a declaration of candidacy must be
filed with the election division under
IC 3-8-2.
(2) The name of each:
(A) justice of the supreme court;
(B) judge of the court of appeals; and
(C) judge of the tax court;
who is subject to a retention vote by the electorate and who has
filed a statement under
IC 33-2.1-2-6
indicating that the justice or
judge wishes to have the question of the justice's or judge's
retention placed on the ballot.
However, subdivision (2)(C) does not apply to an election after
December 31, 2006.
(b) Subject to compliance with section 11 of this chapter, the
election division shall designate the device under which the list of
candidates of each political party will be printed and the order in which
the political party ticket will be arranged under
IC 3-10-4-2
and
IC 3-11-2-6.
SOURCE: IC 3-11-2-13; (01)IN1819.1.2. -->
SECTION 2.
IC 3-11-2-13
, AS AMENDED BY P.L.83-1999,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]: Sec. 13. (a) The following offices and public questions
shall be placed on the general election ballot in the following order
after the offices described in section 12.9 of this chapter:
(1) Retention of a justice of the supreme court.
(2) Retention of a judge of the court of appeals.
(3) Retention of the judge of the tax court.
(4) Ratification of a state constitutional amendment.
However, subdivision (3) does not apply to an election after
December 31, 2006.
(b) Whenever more than one (1) justice of the supreme court is
subject to retention, the name of each justice must appear on the ballot
in alphabetical order. However, if the justice serving as chief justice is
subject to retention, the chief justice's name must appear first.
(c) Whenever more than one (1) judge of the court of appeals is
subject to retention, the name of each judge must appear on the ballot
in alphabetical order. However, if the judge serving as chief judge is
subject to retention, the chief judge's name must appear first.
(d) These offices and public questions shall be placed in a separate
column on the ballot or ballot label if voting is by paper ballot, ballot
card voting system, or electronic voting system or in a separate column
of ballot labels if voting is by voting machine.
SOURCE: IC 3-12-5-1; (01)IN1819.1.3. -->
SECTION 3.
IC 3-12-5-1
IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2001]: Sec. 1. (a) Whenever a candidate is
elected to a local office that is commissioned by the governor under
IC 4-3-1-5
, the circuit court clerk shall prepare a statement under the
clerk's seal specifying the number of votes received by each candidate
for that office.
(b) The statement prepared under subsection (a) must also include
the number of votes cast for and against the following:
(1) The ratification of a state constitutional amendment submitted
to the electorate.
(2) The retention of a justice of the supreme court or a judge of
the court of appeals. or
(3) The retention of a judge of the tax court.
(3) (4) Each candidate who was declared elected by the county
election board under
IC 3-12-4-9.
However, subdivision (3) does not apply to an election after
December 31, 2006.
(c) The clerk shall send or hand deliver the statement to the election
division not later than noon on the Monday following election day.
(d) The election division shall tabulate the votes received under this
section. Not later than the second Friday after the election, the secretary
of state shall issue a certificate certifying the following:
(1) Each state constitutional amendment ratified or rejected.
(2) Each justice or judge retained or removed.
(e) The election division shall provide a copy of a certificate
described by:
(1) subsection (d)(1) to the chief justice of the Indiana supreme
court and the director of the office of code revision of the
legislative services agency; and
(2) subsection (d)(2) to the chief justice of the state.
SOURCE: IC 3-13-4-2; (01)IN1819.1.4. -->
SECTION 4.
IC 3-13-4-2
IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2001]: Sec. 2. Subject to
IC 33-3-5-6
, a
vacancy in the office of justice of the supreme court, judge of the court
of appeals, or judge of the tax court shall be filled as provided in
IC 33-2.1-4.
SOURCE: IC 6-1.1-8-30; (01)IN1819.1.5. -->
SECTION 5.
IC 6-1.1-8-30
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 30. If a public utility
company files its objections to the state board of tax commissioners'
tentative assessment of the company's distributable property in the
manner prescribed in section 28 of this chapter, the company may
appeal the board's final assessment of that property to the tax court of
appeals. However, the company must initiate the appeal within twenty
(20) days after the date of the notice of the board's final assessment.
SOURCE: IC 6-1.1-8-31; (01)IN1819.1.6. -->
SECTION 6.
IC 6-1.1-8-31
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 31. When a public
utility company initiates an appeal under section 30 of this chapter, the
tax court of appeals shall:
(1) try the case without a jury;
(2) give preference to the case to insure a prompt trial;
(3) (1) review the state board of tax commissioners' final
assessment of the company's distributable property; and
(4) (2) presume the findings of the state board of tax
commissioners are correct. and
(5) order the state board of tax commissioners to file certified
copies of the board's records related to the assessment if the
company asks the court to issue such an order.
SOURCE: IC 6-1.1-8-32; (01)IN1819.1.7. -->
SECTION 7.
IC 6-1.1-8-32
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 32. When a public
utility company initiates an appeal under section 30 of this chapter, the
tax court of appeals may set aside the state board of tax commissioners'
final assessment and refer the matter to the board with instructions to
make another assessment if:
(1) the company shows that the board's final assessment, or the
board's apportionment and distribution of the final assessment, is
clearly incorrect because the board violated the law or committed
fraud; or
(2) the company shows that the board's final assessment is not
supported by substantial evidence.
SOURCE: IC 6-1.1-8-36; (01)IN1819.1.8. -->
SECTION 8.
IC 6-1.1-8-36
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 36. (a) A public utility
company shall pay any taxes which are based upon the state board of
tax commissioners' assessment of distributable property regardless of
whether or not an appeal of the assessment is pending. However, the
collection of the taxes may be enjoined pending an original tax appeal
under
IC 33-3-5.
IC 6-1.1-36-17.
(b) The state board of tax commissioners shall reassess distributable
property and shall certify the reassessment to the county auditor of each
county in which the property is taxable if:
(1) a court of appeals sets aside the board's original assessment;
and orders the board to reassess the distributable property; and
(2) the decision of that court is not appealed to a higher court.
SOURCE: IC 6-1.1-12.1-5.5; (01)IN1819.1.9. -->
SECTION 9.
IC 6-1.1-12.1-5.5
, AS AMENDED BY P.L.4-2000,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]: Sec. 5.5. (a) A person that desires to obtain the
deduction provided by section 4.5 of this chapter must file a certified
deduction application on forms prescribed by the state board of tax
commissioners with:
(1) the auditor of the county in which the new manufacturing
equipment or new research and development equipment, or both,
is located; and
(2) the state board of tax commissioners.
A person that timely files a personal property return under
IC 6-1.1-3-7
(a) for the year in which the new manufacturing equipment
or new research and development equipment, or both, is installed must
file the application between March 1 and May 15 of that year. A person
that obtains a filing extension under
IC 6-1.1-3-7
(b) for the year in
which the new manufacturing equipment or new research and
development equipment, or both, is installed must file the application
between March 1 and June 14 of that year.
(b) The deduction application required by this section must contain
the following information:
(1) The name of the owner of the new manufacturing equipment
or new research and development equipment, or both.
(2) A description of the new manufacturing equipment or new
research and development equipment, or both.
(3) Proof of the date the new manufacturing equipment or new
research and development equipment, or both, was installed.
(4) The amount of the deduction claimed for the first year of the
deduction.
(c) This subsection applies to a deduction application with respect
to new manufacturing equipment or new research and development
equipment, or both, for which a statement of benefits was initially
approved after April 30, 1991. If a determination about the number of
years the deduction is allowed has not been made in the resolution
adopted under section 2.5 of this chapter, the county auditor shall send
a copy of the deduction application to the designating body and the
designating body shall adopt a resolution under section 4.5(h)(2) of this
chapter.
(d) A deduction application must be filed under this section in the
year in which the new manufacturing equipment or new research and
development equipment, or both, is installed and in each of the
immediately succeeding years the deduction is allowed.
(e) The state board of tax commissioners shall review and verify the
correctness of each deduction application and shall notify the county
auditor of the county in which the property is located that the deduction
application is approved or denied or that the amount of the deduction
is altered. Upon notification of approval of the deduction application
or of alteration of the amount of the deduction, the county auditor shall
make the deduction. The county auditor shall notify the county property
tax assessment board of appeals of all deductions approved under this
section.
(f) If the ownership of new manufacturing equipment or new
research and development equipment, or both, changes, the deduction
provided under section 4.5 of this chapter continues to apply to that
equipment if the new owner:
(1) continues to use the equipment in compliance with any
standards established under section 2(g) of this chapter; and
(2) files the deduction applications required by this section.
(g) The amount of the deduction is the percentage under section 4.5
of this chapter that would have applied if the ownership of the property
had not changed multiplied by the assessed value of the equipment for
the year the deduction is claimed by the new owner.
(h) If a person desires to initiate an appeal of the state board of tax
commissioners' final determination, the person must do all of the
following not more than forty-five (45) days after the state board of tax
commissioners gives the person notice of the final determination:
(1) File a written notice with the state board of tax commissioners
informing the board of the person's intention to appeal.
(2) File a complaint an appeal in the tax court of appeals.
(3) Serve the attorney general and the county auditor with a copy
of the complaint. appeal.
SOURCE: IC 6-1.1-15-5; (01)IN1819.1.10. -->
SECTION 10.
IC 6-1.1-15-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) Within fifteen
(15) days after the division of appeals of the state board of tax
commissioners gives notice of its final determination under section 4
of this chapter to the party or the maximum allowable time for the
issuance of a determination by the division of appeals under section 4
of this chapter expires, a party to the proceeding may request a
rehearing before the board. The board may conduct a rehearing and
affirm or modify its final determination, giving the same notices after
the rehearing as are required by section 4 of this chapter. The state
board of tax commissioners has thirty (30) days after receiving a
petition for a rehearing to determine whether to grant a rehearing.
Failure to grant a rehearing within thirty (30) days after receiving the
petition shall be treated as a final determination to deny the petition. A
petition for a rehearing does not toll the time in which to file a petition
for judicial review unless the petition for rehearing is granted. If the
state board of tax commissioners determines to rehear a final
determination of the division of appeals, the state board of tax
commissioners:
(1) may conduct the additional hearings that the state board of tax
commissioners determines necessary or review the written record
of the division of appeals without additional hearings; and
(2) shall issue a final determination within ninety (90) days after
notifying the parties that the state board of tax commissioners will
rehear the determination.
Failure of the state board of tax commissioners to make a determination
within the time allowed under subdivision (2) shall be treated as a final
determination affirming the decision of the division of appeals.
(b) A person may appeal the final determination of the division of
appeals or the state board of tax commissioners regarding the
assessment of that person's tangible property. The appeal shall be taken
to the tax court of appeals. Appeals may be consolidated at the request
of the appellants if it can be done in the interest of justice.
(c) If a person desires to initiate an appeal of the state board of tax
commissioners' final determination, the person shall:
(1) file a written notice with the state board of tax commissioners
informing the board of his intention to appeal;
(2) file a complaint an appeal in the tax court of appeals; and
(3) serve the attorney general and the county assessor with a copy
of the complaint. appeal.
(d) To initiate an appeal under this section, a person must take the
action required by subsection (c) within:
(1) forty-five (45) days after the state board of tax commissioners
gives the person notice of its final determination under
IC 6-1.1-14-11
unless a rehearing is conducted under subsection
(a);
(2) thirty (30) days after the board gives the person notice under
subsection (a) of its final determination, if a rehearing is
conducted under subsection (a) or the maximum time elapses for
the state board of tax commissioners to make a determination
under this section; or
(3) forty-five (45) days after the division of appeals gives notice
of a final determination under section 4 of this chapter or the
division fails to make a determination within the maximum time
allowed under section 4 of this chapter, if a rehearing is not
granted under this section.
(e) The failure of the state board of tax commissioners to conduct a
hearing within the time period prescribed in section 4(b) of this chapter
does not constitute notice to the person of a board determination.
(f) In a case in which the final determination of the state board of
tax commissioners would result in a claim by a taxpayer with respect
to a particular year for a refund that exceeds:
(1) eight hundred thousand dollars ($800,000); or
(2) an amount equal to ten percent (10%) of the aggregate tax
levies of all taxing units in the county for that year;
whichever is less, the county executive may take an appeal to the tax
court of appeals in the manner prescribed in this section, but only upon
request by the county assessor.
SOURCE: IC 6-1.1-15-8; (01)IN1819.1.11. -->
SECTION 11.
IC 6-1.1-15-8
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 8. (a) If a final
determination by the state board of tax commissioners regarding the
assessment of any tangible property is vacated, set aside, or adjudged
null and void under the finding, decision, or judgment of the Indiana
tax court of appeals, the matter of the assessment of the property shall
be remanded to the state board of tax commissioners for reassessment
and further proceedings as specified in the decision of the tax court of
appeals. Upon remand the state board of tax commissioners may take
action only on those issues specified in the decision of the tax court of
appeals.
(b) The state board of tax commissioners shall take action on a case
remanded to it by the tax court of appeals not later than ninety (90)
days after the date the decision of the tax court of appeals is rendered,
unless an appeal is filed with transferred to the supreme court. as
provided in
IC 33-3-5-15.
The state board of tax commissioners may
petition the tax court of appeals at any time for an extension of the
ninety (90) day period. An extension shall be granted upon a showing
of reasonable cause.
(c) The taxpayer in a case remanded under subsection (a) may
petition the tax court of appeals for an order requiring the state board
of tax commissioners to show cause why action has not been taken
pursuant to the tax court's decision if:
(1) at least ninety (90) days have elapsed since the tax court's
decision was rendered;
(2) the state board of tax commissioners has not taken action on
the issues specified in the tax court's decision; and
(3) an appeal a transfer of the tax court's decision has not been
filed. granted.
(d) If a case remanded under subsection (a) is appealed transferred
to the supreme court, as provided in IC 33-3-5-15, the ninety (90) day
period provided in subsection (b) is tolled until the supreme court
concludes the appeal. consideration of the case.
SOURCE: IC 6-1.1-15-10; (01)IN1819.1.12. -->
SECTION 12.
IC 6-1.1-15-10
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 10. (a) If a petition for
review to any board or an appeal to the
tax court
of appeals regarding
an assessment or increase in assessment is pending, the taxes resulting
from the assessment or increase in assessment are, notwithstanding the
provisions of
IC 6-1.1-22-9
, not due until after the petition for review,
or the appeal, is finally adjudicated and the assessment or increase in
assessment is finally determined. However, even though a petition for
review or an appeal is pending, the taxpayer shall pay taxes on the
tangible property when the property tax installments come due, unless
the collection of the taxes is enjoined pending an original tax appeal
under
IC 33-3-5.
IC 6-1.1-36-17. The amount of taxes which the
taxpayer is required to pay, pending the final determination of the
assessment or increase in assessment, shall be based on:
(1) the assessed value reported by the taxpayer on his personal
property return if a personal property assessment, or an increase
in such an assessment, is involved; or
(2) an amount based on the immediately preceding year's
assessment of real property if an assessment, or increase in
assessment, of real property is involved.
(b) If the petition for review or the appeal is not finally determined
by the last installment date for the taxes, the taxpayer, upon showing of
cause by a taxing official or at the tax court's discretion of the court of
appeals, may be required to post a bond or provide other security in an
amount not to exceed the taxes resulting from the contested assessment
or increase in assessment.
(c) Each county auditor shall keep separate on the tax duplicate a
record of that portion of the assessed value of property on which a
taxpayer is not required to pay taxes under subsection (a). When
establishing rates and calculating state school support, the state board
of tax commissioners shall recognize the fact that a taxpayer is not
required to pay taxes under certain circumstances.
SOURCE: IC 6-1.1-15-12; (01)IN1819.1.13. -->
SECTION 13.
IC 6-1.1-15-12
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 12. (a) Subject to the
limitations contained in subsections (c) and (d), a county auditor shall
correct errors which are discovered in the tax duplicate for any one (1)
or more of the following reasons:
(1) The description of the real property was in error.
(2) The assessment was against the wrong person.
(3) Taxes on the same property were charged more than one (1)
time in the same year.
(4) There was a mathematical error in computing the taxes or
penalties on the taxes.
(5) There was an error in carrying delinquent taxes forward from
one (1) tax duplicate to another.
(6) The taxes, as a matter of law, were illegal.
(7) There was a mathematical error in computing an assessment.
(8) Through an error of omission by any state or county officer the
taxpayer was not given credit for an exemption or deduction
permitted by law.
(b) The county auditor shall correct an error described under
subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when he finds that the
error exists.
(c) If the tax is based on an assessment made or determined by the
state board of tax commissioners, the county auditor shall not correct
an error described under subsection (a)(6), (a)(7), or (a)(8) until after
the correction is either approved by the state board. or ordered by the
tax court.
(d) If the tax is not based on an assessment made or determined by
the state board of tax commissioners, the county auditor shall correct
an error described under subsection (a)(6), (a)(7), or (a)(8) only if the
correction is first approved by at least two (2) of the following officials:
(1) The township assessor.
(2) The county auditor.
(3) The county assessor.
If two (2) of these officials do not approve such a correction, the county
auditor shall refer the matter to the county property tax assessment
board of appeals for determination. The county property tax assessment
board of appeals shall provide a copy of the determination to the
taxpayer and to the county auditor.
(e) A taxpayer may appeal a determination of the county property
tax assessment board of appeals to the division of appeals of the state
board of tax commissioners for a final administrative determination.
An appeal under this section shall be conducted in the same manner as
appeals under sections 4 through 8 of this chapter. The state board of
tax commissioners shall send the final administrative determination to
the taxpayer, the county auditor, the county assessor, and the township
assessor.
(f) If a correction or change is made in the tax duplicate after it is
delivered to the county treasurer, the county auditor shall transmit a
certificate of correction to the county treasurer. The county treasurer
shall keep the certificate as the voucher for settlement with the county
auditor.
SOURCE: IC 6-1.1-15-15; (01)IN1819.1.14. -->
SECTION 14.
IC 6-1.1-15-15
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 15. A class action suit
against the state board of tax commissioners may not be maintained in
any court including the Indiana tax court, on behalf of a person who has
not complied with the requirements of this chapter or
IC 6-1.1-26
before the certification of the class.
SOURCE: IC 6-1.1-20.8-3; (01)IN1819.1.15. -->
SECTION 15.
IC 6-1.1-20.8-3
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) The county
auditor shall determine the eligibility of each applicant under this
chapter and shall notify the applicant and the state board of tax
commissioners of the determination before August 15 of the year in
which the application is made. This notice must contain a statement
that:
(1) the applicant is entitled to appeal a denial of eligibility; and
(2) the state board of tax commissioners may, upon its own
initiative, review the application and deny the credit.
(b) If the county auditor determines that an applicant is not eligible,
the applicant may appeal for a review of the application by the state
board of tax commissioners. An appeal is perfected by the filing of a
written request for review with the state board of tax commissioners no
later than thirty (30) days after the date on the county auditor's notice.
The request must:
(1) state the name of the applicant;
(2) identify the application; and
(3) state the reasons the applicant believes that the county
auditor's decision is incorrect.
(c) The state board of tax commissioners shall review the
application of any applicant who files an appeal under subsection (b).
The state board of tax commissioners may review any application and
if it finds that the applicant has been denied but is eligible or that the
applicant is not eligible, the board shall notify the applicant and the
county auditor of the board's decision to allow or disallow the credit.
(d) If a person desires to initiate an appeal of the state board of tax
commissioners' final determination under this section, the person must
do all of the following not more than forty-five (45) days after the state
board of tax commissioners gives the person notice of the final
determination:
(1) File a written notice with the state board of tax commissioners
informing the board of the person's intention to appeal.
(2) File a complaint an appeal in the tax court of appeals.
(3) Serve the attorney general and the county auditor with a copy
of the complaint. appeal.
SOURCE: IC 6-1.1-26-2; (01)IN1819.1.16. -->
SECTION 16.
IC 6-1.1-26-2
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) The county
auditor shall forward a claim for refund filed under section 1 of this
chapter to the state board of tax commissioners for review by the board
if:
(1) the claim is for the refund of taxes paid on an assessment
made or determined by the state board of tax commissioners; and
(2) the claim is based upon the grounds specified in
IC 6-1.1-26-1
(4)(ii) or IC 6-1.1-26-1(4)(iii).
(b) The state board of tax commissioners shall review each refund
claim forwarded to it under this section. The board shall certify its
approval or disapproval on the claim and shall return the claim to the
county auditor.
(c) Before the state board of tax commissioners disapproves a
refund claim which is forwarded to it under this section, the board shall
notify the claimant of its intention to disapprove the claim and of the
time and place fixed for a hearing on the claim. The board shall hold
the hearing within thirty (30) days after the date of the notice. The
board shall conduct the hearing in the same manner that assessment
appeal hearings are conducted. The claimant has a right to be heard at
the hearing.
(d) If a person desires to initiate an appeal of the state board of tax
commissioners' final determination under this section, the person must
do all of the following not more than forty-five (45) days after the state
board of tax commissioners gives the person notice of the final
determination:
(1) File a written notice with the state board of tax commissioners
informing the board of the person's intention to appeal.
(2) File a complaint an appeal in the tax court of appeals.
(3) Serve the attorney general and the county auditor with a copy
of the complaint. appeal.
SOURCE: IC 6-1.1-26-3; (01)IN1819.1.17. -->
SECTION 17.
IC 6-1.1-26-3
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) A refund claim
which is filed under section 1 of this chapter and which is not subject
to review by the state board of tax commissioners under section 2 of
this chapter shall be either approved or disapproved by the county
auditor, the county treasurer, and the county assessor.
(b) If the claim for refund is disapproved by either the county
auditor, the county treasurer, or the county assessor, the claimant may
appeal that decision to the state board of tax commissioners. The
claimant must initiate the appeal and the state board shall hear the
appeal in the same manner that assessment appeals are initiated and
heard.
(c) If a person desires to initiate an appeal of the state board of tax
commissioners' final determination under this section, the person must
do all of the following not more than forty-five (45) days after the state
board of tax commissioners gives the person notice of the final
determination:
(1) File a written notice with the state board of tax commissioners
informing the board of the person's intention to appeal.
(2) File a complaint an appeal in the tax court of appeals.
(3) Serve the attorney general and the county auditor with a copy
of the complaint. appeal.
SOURCE: IC 6-1.1-26-4; (01)IN1819.1.18. -->
SECTION 18.
IC 6-1.1-26-4
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a) A county auditor
shall submit a refund claim filed under section 1 of this chapter to the
county board of commissioners for final review after the appropriate
county officials either approve or disapprove the claim and, if the claim
is disapproved, an appeal to the state board of tax commissioners is not
initiated under section 3 of this chapter.
(b) The county board of commissioners shall disallow a refund
claim if it was disapproved by one (1) of the appropriate county
officials and an appeal to the state board of tax commissioners was not
initiated under section 3 of this chapter.
(c) Except as provided in subsection (b) of this section, the county
board of commissioners may either allow or disallow a refund claim
which is submitted to it for final review. If the county board disallows
a claim, the claimant may appeal that decision to the state board of tax
commissioners.
(d) The state board of tax commissioners shall hear an appeal under
subsection (c) in the same manner that assessment appeals are initiated
and heard.
(e) If a person desires to initiate an appeal of the state board of tax
commissioners' final determination under this section, the person must
do all of the following not more than forty-five (45) days after the state
board of tax commissioners gives the person notice of the final
determination:
(1) File a written notice with the state board of tax commissioners
informing the board of the person's intention to appeal.
(2) File a complaint an appeal in the tax court of appeals.
(3) Serve the attorney general and the county auditor with a copy
of the complaint. appeal.
SOURCE: IC 6-1.1-26-5; (01)IN1819.1.19. -->
SECTION 19.
IC 6-1.1-26-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) When a claim for
refund filed under section 1 of this chapter is allowed either by the
county board of commissioners
or the state board of tax commissioners
or the Indiana tax court on appeal, the claimant is entitled to a refund.
The amount of the refund shall equal the amount of the claim so
allowed plus interest at six percent (6%) from the date on which the
taxes were paid or payable, whichever is later, to the date of the refund.
The county auditor shall, without an appropriation being required, issue
a warrant to the claimant payable from the county general fund for the
amount due the claimant under this section.
(b) In the June or December settlement and apportionment of taxes,
or both the June and December settlement and apportionment of taxes,
immediately following a refund made under this section the county
auditor shall deduct the amount refunded from the gross tax collections
of the taxing units for which the refunded taxes were originally paid
and shall pay the amount so deducted into the general fund of the
county. However, the county auditor shall make the deductions and
payments required by this subsection not later than the December
settlement and apportionment.
SOURCE: IC 6-1.1-36-17; (01)IN1819.1.20. -->
SECTION 20.
IC 6-1.1-36-17
IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2001]: Sec. 17. (a) A taxpayer who wishes to
enjoin the collection of a tax imposed under this article pending an
appeal must file a petition with the court of appeals to enjoin the
collection of the tax. The petition must set forth a summary of:
(1) the issues that the petitioner will raise in the appeal; and
(2) the equitable considerations for which the court of appeals
should order the collection of the tax to be enjoined.
(b) After a hearing on the petition filed under subsection (a), the
court of appeals may enjoin the collection of the tax pending the
appeal, if the court of appeals finds that:
(1) the issues raised by the appeal are substantial;
(2) the petitioner has a reasonable opportunity to prevail in
the appeal; and
(3) the equitable considerations favoring the enjoining of the
collection of the tax outweigh the interests of the affected
governmental entities in collecting the tax pending the appeal.
SOURCE: IC 6-1.1-37-9; (01)IN1819.1.21. -->
SECTION 21.
IC 6-1.1-37-9
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 9. (a) This section
applies when:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were originally due;
(2) the assessment upon which a taxpayer has been paying taxes
under IC 6-1.1-15-10(a)(1) or (a)(2) while a petition for review
or an appeal has been pending is less than the assessment that
results from the final determination of the petition for review or
appeal; or
(3) the collection of certain ad valorem property taxes has been
enjoined under
IC 33-3-5-11,
IC 6-1.1-36-17
, and under the final
determination of the appeal the taxpayer is liable for at least part
of those taxes.
(b) Except as provided in subsection (f), a taxpayer shall pay interest
on the taxes the taxpayer is required to pay as a result of an action or
determination described in subsection (a) at the rate of ten percent
(10%) per year from the original due date or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (d) or (e);
whichever occurs first.
(c) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection (b)
on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(d) A taxpayer shall begin paying the penalty prescribed in section
10 of this chapter on the day after the date for payment prescribed in
subsection (c) if:
(1) he has not paid the amount of taxes resulting from the action
or determination; and
(2) he either:
(A) received notice of the taxes he is required to pay as a result
of the action or determination at least thirty (30) days before
the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(e) If subsection (d) does not apply, a taxpayer who has not paid the
amount of taxes resulting from the action or determination shall begin
paying the penalty prescribed in section 10 of this chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (c); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (c);
whichever occurs first.
(f) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the result
of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred.
SOURCE: IC 6-4.1-7-7; (01)IN1819.1.22. -->
SECTION 22.
IC 6-4.1-7-7
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. A probate court's
redetermination of inheritance tax under this chapter may be appealed
before January 1, 2009, to the tax court and after December 31,
2008, to the court of appeals in accordance with the rules of appellate
procedure.
SOURCE: IC 6-4.1-10-5; (01)IN1819.1.23. -->
SECTION 23.
IC 6-4.1-10-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. When an appeal is
initiated under section 4 of this chapter, the probate court shall
determine the amount of any tax refund due. Either party may appeal
the probate court's decision before January 1, 2009, to the tax court
and after December 31, 2008, to the court of appeals in accordance
with the rules of appellate procedure.
SOURCE: IC 6-4.1-11-7; (01)IN1819.1.24. -->
SECTION 24.
IC 6-4.1-11-7
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. A probate court's
final determination concerning the amount of Indiana estate tax owing
under this chapter may be appealed before January 1, 2009, to the tax
court and after December 31, 2008, to the court of appeals in
accordance with the rules of appellate procedure.
SOURCE: IC 6-6-1.1-1205; (01)IN1819.1.25. -->
SECTION 25.
IC 6-6-1.1-1205
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1205. All criminal and,
after December 31, 2008, all civil proceedings arising under this
chapter have precedence in court over all other cases, excepting cases
in which the state or public is a moving party.
SOURCE: IC 6-6-1.1-1206; (01)IN1819.1.26. -->
SECTION 26.
IC 6-6-1.1-1206
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1206. A person who
claims that any gasoline tax, penalty, or interest was erroneously or
illegally collected, or that a refund was wrongfully denied may initiate
a suit against the state.
Before January 1, 2009, the tax court
and
after December 31, 2008, the Marion circuit court has original
jurisdiction of the suit, which must be commenced within three (3)
years from:
(1) the date of payment of the tax, penalty, or interest; or
(2) the date of final rejection by the administrator of a refund
claim.
SOURCE: IC 6-8.1-3-17; (01)IN1819.1.27. -->
SECTION 27.
IC 6-8.1-3-17
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 17. (a) Before an
original tax appeal is filed before January 1, 2009, with the tax court
under
IC 33-3-5
and after December 31, 2008, an appeal concerning
a listed tax or tax imposed under IC 6-4.1 is filed with a circuit
court or the court of appeal, the commissioner may settle any tax
liability dispute if a substantial doubt exists as to:
(1) the constitutionality of the tax under the Constitution of the
State of Indiana;
(2) the right to impose the tax;
(3) the correct amount of tax due;
(4) the collectibility of the tax; or
(5) whether the taxpayer is a resident or nonresident of Indiana.
(b) After an original tax appeal is filed, with the tax court under
IC 33-3-5
, and notwithstanding
IC 4-6-2-11
, the commissioner may
settle a tax liability dispute with an amount in contention of twenty-five
thousand dollars ($25,000) or less.
(c) Notwithstanding
IC 6-8.1-7-1
(a), the terms of a settlement under
subsection (b) are available for public inspection.
SOURCE: IC 6-8.1-5-1; (01)IN1819.1.28. -->
SECTION 28.
IC 6-8.1-5-1
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1. (a) If the department
reasonably believes that a person has not reported the proper amount
of tax due, the department shall make a proposed assessment of the
amount of the unpaid tax on the basis of the best information available
to the department. The amount of the assessment is considered a tax
payment not made by the due date and is subject to
IC 6-8.1-10
concerning the imposition of penalties and interest. The department
shall send the person a notice of the proposed assessment through the
United States mail.
(b) If the person has a surety bond guaranteeing payment of the tax
for which the proposed assessment is made, the department shall
furnish a copy of the proposed assessment to the surety. The notice of
proposed assessment is prima facie evidence that the department's
claim for the unpaid tax is valid. The burden of proving that the
proposed assessment is wrong rests with the person against whom the
proposed assessment is made.
(c) The notice shall state that the person has sixty (60) days from the
date the notice is mailed to pay the assessment or to file a written
protest. If the person files a protest and requires a hearing on the
protest, the department shall:
(1) set the hearing at the department's earliest convenient time;
and
(2) notify the person by United States mail of the time, date, and
location of the hearing.
(d) The department may hold the hearing at the location of its choice
within Indiana if that location complies with
IC 6-8.1-3-8.5.
(e) No later than sixty (60) days after conducting a hearing on a
protest, or after making a decision on a protest when no hearing is
requested, the department shall issue a letter of findings and shall send
a copy of the letter through the United States mail to the person who
filed the protest and to the person's surety, if the surety was notified of
the proposed assessment under subsection (a). The department may
continue the hearing until a later date if the taxpayer presents
additional information at the hearing or the taxpayer requests an
opportunity to present additional information after the hearing.
(f) A person that disagrees with a decision in a letter of finding may
request a rehearing not more than thirty (30) days after the date on
which the letter of finding is issued by the department. The department
shall consider the request and may grant the rehearing if the department
reasonably believes that a rehearing would be in the best interests of
the taxpayer and the state.
(g) If a person disagrees with a decision in a letter of finding, the
person may appeal the decision before January 1, 2009, to the tax
court and after December 31, 2008, with the circuit or superior
court of the county in which the person resides or in which the
person has the person's primary business location. If, after
December 31, 2008, the person does not reside or have a business
location in Indiana, the person must appeal to the circuit or
superior court of Marion County. However, before January 1,
2009, the tax court and after December 31, 2008, a circuit or
superior court does not have jurisdiction to hear an appeal that is filed
more than one hundred eighty (180) days after the date on which the
letter of finding is issued by the department.
(h) Before January 1, 2009, the tax court and after December 31,
2008, the appropriate circuit or superior court shall hear an appeal
under subsection (g) de novo and without a jury. Before January 1,
2009, the tax court and after December 31, 2008, the appropriate
circuit or superior court may do the following:
(1) Uphold or deny any part of the assessment that is appealed.
(2) Assess the court costs in a manner that the court believes to be
equitable.
(3) Enjoin the collection of a listed tax, before January 1, 2009,
under IC 33-3-5-11 and after December 31, 2008, under
IC 6-8.1-8-14.
(i) The department shall demand payment, as provided in
IC 6-8.1-8-2
(a), of any part of the proposed tax assessment, interest,
and penalties that it finds owing because:
(1) the person failed to properly respond within the sixty (60) day
period;
(2) the person requested a hearing but failed to appear at that
hearing; or
(3) after consideration of the evidence presented in the protest or
hearing, the department finds that the person still owes tax.
(j) The department shall make the demand for payment in the
manner provided in
IC 6-8.1-8-2.
(k) Subsection (a) does not apply to a motor carrier fuel tax return.
SOURCE: IC 6-8.1-8-6; (01)IN1819.1.29. -->
SECTION 29.
IC 6-8.1-8-6
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 6. (a) If a person does
not pay a tax payment within sixty (60) days of the date that the
particular payment is due, the department may have a receiver
appointed by the circuit or superior court of the county in which the
taxpayer resides or is domiciled. Upon motion by the department for a
receiver, the court shall appoint a receiver if the court finds that one of
the listed taxes is due and has not been paid within sixty (60) days of
its due date. A receiver appointed under this section may, in place of
the taxpayer:
(1) bring and defend any action;
(2) take possession of all property;
(3) receive all funds;
(4) collect any debts owed to the taxpayer; and
(5) perform all other functions and duties prescribed for receivers
under Indiana law or under special authority granted by the court.
(b) Within ten (10) days after the court order granting or refusing a
receiver's appointment, either party may appeal the order before
January 1, 2009, to the tax court and after December 31, 2008, the
court of appeals. However, if the taxpayer makes the appeal, he must
furnish bond in an amount sufficient to cover the payment of any costs
or damages resulting from the appeal and to cover the amount of the
bond the receiver would be required to file. As long as the appeal is in
process, the receiver's powers are suspended.
SOURCE: IC 6-8.1-8-14; (01)IN1819.1.30. -->
SECTION 30.
IC 6-8.1-8-14
IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2001]:
Sec. 14. (a) This section applies to petitions of an
injunction filed after December 31, 2008.
(b) A taxpayer who wishes to enjoin the collection of a listed tax
pending the appeal must file a petition with the Marion circuit
court for a listed tax other than a tax imposed under IC 6-4.1 and
to the court of appeals for a tax imposed under IC 6-4.1 to enjoin
the collection of the tax. The petition must set forth a summary of:
(1) the issues that the petitioner will raise in the appeal; and
(2) the equitable considerations for which the court should
order the collection of the tax to be enjoined.
(c) After a hearing on the petition filed under subsection (b), the
court may enjoin the collection of the tax pending the appeal, if the
court finds that:
(1) the issues raised by the appeal are substantial;
(2) the petitioner has a reasonable opportunity to prevail in
the appeal; and
(3) the equitable considerations favoring the enjoining of the
collection of the tax outweigh the state's interests in collecting
the tax pending the appeal.
SOURCE: IC 6-8.1-9-1; (01)IN1819.1.31. -->
SECTION 31.
IC 6-8.1-9-1
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1. (a) If a person has
paid more tax than the person determines is legally due for a particular
taxable period, the person may file a claim for a refund with the
department. Except as provided in subsections (f) and (g), in order to
obtain the refund, the person must file the claim with the department
within three (3) years after the latter of the following:
(1) The due date of the return.
(2) The date of payment.
For purposes of this section, the due date for a return filed for the state
gross retail or use tax, the gasoline tax, the special fuel tax, the motor
carrier fuel tax, the oil inspection fee, or the petroleum severance tax
is the end of the calendar year which contains the taxable period for
which the return is filed. The claim must set forth the amount of the
refund to which the person is entitled and the reasons that the person
is entitled to the refund.
(b) When the department receives a claim for refund, the
department shall consider the claim for refund and may hold a hearing
on the claim for refund to obtain and consider additional evidence.
After considering the claim and all evidence relevant to the claim, the
department shall issue a decision on the claim, stating the part, if any,
of the refund allowed and containing a statement of the reasons for any
part of the refund that is denied. The department shall mail a copy of
the decision to the person who filed the claim. If the department allows
the full amount of the refund claim, a warrant for the payment of the
claim is sufficient notice of the decision.
(c) If the person disagrees with any part of the department's
decision, he may appeal the decision, regardless of whether or not he
protested the tax payment or whether or not the person has accepted a
refund. The person must file the appeal before January 1, 2009, with
the tax court The tax and after December 31, 2008, with the circuit
or superior court of the county in which the person resides or in
which the person has the person's primary business location. If,
after December 31, 2008, the person does not reside or have a
business location in Indiana, the person must appeal to the circuit
or superior court of Marion County. A court does not have
jurisdiction to hear a refund appeal suit, if:
(1) the appeal is filed more than three (3) years after the date the
claim for refund was filed with the department;
(2) the appeal is filed more than ninety (90) days after the date the
department mails the decision of denial to the person; or
(3) the appeal is filed both before the decision is issued and
before the one hundred eighty-first day after the date the person
files the claim for refund with the department.
After, December 31, 2008, a copy of the complaint and summons
from an appeal filed under this subsection must be served on the
department and on the attorney general. The state of Indiana
consents to the lawsuit.
(d) The tax court in which the appeal is properly filed shall hear
the appeal de novo and without a jury, and after the hearing may order
or deny any part of the appealed refund. The court may assess the court
costs in any manner that it feels is equitable. The court may enjoin the
collection of any of the listed taxes before January 1, 2009, under
IC 33-3-5-11
and after December 31, 2008, under
IC 6-8.1-8-14.
The
court may also allow a refund of taxes, interest, and penalties that have
been paid to and collected by the department.
(e) With respect to the motor vehicle excise tax, this section applies
only to penalties and interest paid on assessments of the motor vehicle
excise tax. Any other overpayment of the motor vehicle excise tax is
subject to
IC 6-6-5.
(f) If a taxpayer's federal income tax liability for a taxable year is
modified by the Internal Revenue Service, and the modification would
result in a reduction of the tax legally due, the due date by which the
taxpayer must file a claim for refund with the department is the later of:
(1) the date determined under subsection (a); or
(2) the date that is six (6) months after the date on which the
taxpayer is notified of the modification by the Internal Revenue
Service.
(g) If an agreement to extend the assessment time period is entered
into under
IC 6-8.1-5-2
(e), the period during which a person may file
a claim for a refund under subsection (a) is extended to the same date
to which the assessment time period is extended.
SOURCE: IC 6-8.1-9-1.2; (01)IN1819.1.32. -->
SECTION 32.
IC 6-8.1-9-1.2
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1.2. Notwithstanding
section 1(d) of this chapter, if a taxpayer prevails in a complaint that is
placed:
(1) before January 1, 2009, on the small claims docket under
IC 33-3-5-12
, the tax court shall order the refund of the taxpayer's
filing fee under
IC 33-3-5-16
; IC 33-3-5-20; and
(2) after December 31, 2008, on the small claims docket under
IC 33-4-3-7
, the court in which the claim is pending shall
order the reimbursement of the taxpayer's filing fee under
IC 33-19-5-5
;
from the state general fund.
SOURCE: IC 33-2.1-4-6; (01)IN1819.1.33. -->
SECTION 33.
IC 33-2.1-4-6
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 6. (a) This section
does not apply to a vacancy on the tax court that occurs after July
1, 2008.
(b) When a vacancy occurs in the supreme court, the court of
appeals, or the tax court, the clerk of the court shall promptly notify the
chairman of the commission of such vacancy. The chairman shall call
a meeting of the commission within twenty (20) days following such
notice. The commission shall submit its nominations of three (3)
candidates for each vacancy and certify them to the governor as
promptly as possible, and in any event not later than seventy (70) days
from the time such vacancy occurs. When it is known that a vacancy
will occur at a definite future date, but the vacancy has not yet
occurred, the clerk shall notify the commission immediately thereof,
and the commission may, within sixty (60) days of such notice of such
vacancy, make its nominations and submit to the governor the names
of three (3) persons nominated for such forthcoming vacancy.
SOURCE: IC 33-3-5-2; (01)IN1819.1.34. -->
SECTION 34.
IC 33-3-5-2
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) The tax court is
a court of limited jurisdiction. The tax court has exclusive jurisdiction
over any case that arises under the tax laws of this state and that is an
initial appeal of a final determination made by
(1) the department of state revenue with respect to a listed tax (as
defined in IC 6-8.1-1-1). or
(2) the state board of tax commissioners.
(b) The tax court also has any other jurisdiction conferred by statute.
(c) The cases over which the tax court has exclusive original
jurisdiction are referred to as original tax appeals in this chapter. The
tax court does not have jurisdiction over a case unless:
(1) the case is an original tax appeal; or
(2) the tax court has otherwise been specifically assigned
jurisdiction by statute.
(d) A taxpayer that appeals to the tax court shall, at the time the
appeal is filed, elect to have all evidentiary hearings in the appeal
conducted in one (1) of the following counties:
(1) Allen County.
(2) Jefferson County.
(3) Lake County.
(4) Marion County.
(5) St. Joseph County.
(6) Vanderburgh County.
(7) Vigo County.
(e) A taxpayer that is an appellee in an appeal to the tax court shall,
within thirty (30) days after it receives notice of the appeal, elect to
have all evidentiary hearings in the appeal conducted in a county listed
in subsection (d).
(f) The tax court does not have jurisdiction over a case that is an
appeal from a final determination made by the department of state
revenue under IC 4-32 other than a final determination concerning the
gaming card excise tax established under
IC 4-32-15.
SOURCE: IC 33-3-5-5; (01)IN1819.1.35. -->
SECTION 35.
IC 33-3-5-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) The initial term
of office of a person appointed to serve as the judge of the tax court
begins on the effective date of that appointment and ends on the earlier
of the following:
(1) The date of the next general election that follows the
expiration of two (2) years from the effective date of that
appointment, if the next general election is before November 4,
2008.
(2) December 31, 2008, if subdivision (1) does not apply.
(b) The tax court judge may be approved or rejected for an
additional term or terms in the same manner as are the justices of the
supreme court under
IC 33-2.1-2.
However, the term of a tax court
judge approved or rejected for an additional term expires
December 31, 2008.
SOURCE: IC 33-3-5-6; (01)IN1819.1.36. -->
SECTION 36.
IC 33-3-5-6
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 6. (a) Except as
otherwise provided in this section, a vacancy on the tax court shall be
filled as provided in
IC 33-2.1-4.
(b) Before the expiration of the sixty (60) day period prescribed by
IC 33-2.1-4-10
, the governor shall:
(1) appoint to the tax court one (1) of the three (3) persons
initially nominated by the judicial nominating commission; or
(2) reject all the persons initially nominated by the commission.
If the governor does reject all the nominees, the governor shall notify
the chairman of the judicial nominating commission of that action. The
commission shall then submit the nominations of three (3) new
candidates to the governor not later than forty (40) days after receipt of
the notice. The governor shall fill the vacancy on the tax court by
appointing one (1) of the new candidates within sixty (60) days from
the date the names of the new candidates are submitted by the
commission.
(c) If a vacancy occurs on the tax court after June 30, 2008, the
governor shall appoint a person to fill the vacancy in the same
manner as the governor fills a vacancy on a circuit court.
SOURCE: IC 33-3-5-11; (01)IN1819.1.37. -->
SECTION 37.
IC 33-3-5-11
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 11. (a) A taxpayer who
wishes to initiate an original tax appeal must file a petition in the tax
court to set aside the final determination of the department of state
revenue.
or the state board of tax commissioners. If a taxpayer fails to
comply with any statutory requirement for the initiation of an original
tax appeal, the tax court does not have jurisdiction to hear the appeal.
(b) A taxpayer who wishes to enjoin the collection of a tax pending
the original tax appeal must file a petition with the tax court to enjoin
the collection of the tax. The petition must set forth a summary of:
(1) the issues that the petitioner will raise in the original tax
appeal; and
(2) the equitable considerations for which the tax court should
order the collection of the tax to be enjoined.
(c) After a hearing on the petition filed under subsection (b), the tax
court may enjoin the collection of the tax pending the original tax
appeal, if the tax court finds that:
(1) the issues raised by the original tax appeal are substantial;
(2) the petitioner has a reasonable opportunity to prevail in the
original tax appeal; and
(3) the equitable considerations favoring the enjoining of the
collection of the tax outweigh the state's interests in collecting the
tax pending the original tax appeal.
(d) This section does not apply to a final determination of the
department of state revenue under IC 4-32 other than a final
determination concerning the gaming card excise tax established under
IC 4-32-15.
SOURCE: IC 33-3-5-12; (01)IN1819.1.38. -->
SECTION 38.
IC 33-3-5-12
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 12. (a) The tax court
shall establish a small claims docket for processing
(1) claims for refunds from the department of state revenue that
do not exceed five thousand dollars ($5,000) for any year. and
(2) appeals of final determinations of assessed value made by the
state board of tax commissioners that do not exceed forty-five
thousand dollars ($45,000).
(b) The tax court shall adopt rules and procedures under which
cases on the small claims docket are heard and decided.
SOURCE: IC 33-3-5-14; (01)IN1819.1.39. -->
SECTION 39.
IC 33-3-5-14
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 14. 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.
SOURCE: IC 33-3-5-15; (01)IN1819.1.40. -->
SECTION 40.
IC 33-3-5-15
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 15. (a) The tax court
shall render its decisions in writing.
(b) A decision of the tax court remanding the matter of assessment
of property under IC 6-1.1-15-8 to the state board of tax commissioners
shall specify the issues on remand on which the state board of tax
commissioners is to act.
(c) (b) The decisions of the tax court may be appealed directly to the
supreme court.
SOURCE: IC 33-3-5-21; (01)IN1819.1.41. -->
SECTION 41.
IC 33-3-5-21
IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2001]: Sec. 21. This chapter expires December 31, 2008.
SOURCE: IC 33-4-3-5; (01)IN1819.1.42. -->
SECTION 42.
IC 33-4-3-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. This chapter applies
to each circuit court for which:
(1) this article provides a standard small claims and misdemeanor
division; or
(2) IC 33-5-2-5.5 provides a small claims docket.
SOURCE: IC 33-4-3-7; (01)IN1819.1.43. -->
SECTION 43.
IC 33-4-3-7
, AS AMENDED BY P.L.180-1999,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]: Sec. 7. The small claims docket has jurisdiction over
the following:
(1) Civil actions in which the amount sought or value of the
property sought to be recovered is not more than three thousand
dollars ($3,000). The plaintiff in a statement of claim or the
defendant in a counterclaim may waive the excess of any claim
that exceeds three thousand dollars ($3,000) in order to bring it
within the jurisdiction of the small claims docket.
(2) Possessory actions between landlord and tenant in which the
rent due at the time the action is filed does not exceed three
thousand dollars ($3,000).
(3) Emergency possessory actions between a landlord and tenant
under
IC 32-7-9.
(4) After December 31, 2008, claims for refunds from the
department of state revenue that do not exceed five thousand
dollars ($5,000) for any year.
SOURCE: IC 33-5-2-2; (01)IN1819.1.44. -->
SECTION 44.
IC 33-5-2-2
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. This chapter applies
to each superior court for which:
(1) this article provides a standard small claims and misdemeanor
division; or
(2) section 2.5 of this chapter provides a small claims docket.
SOURCE: IC 33-5-2-2.5; (01)IN1819.1.45. -->
SECTION 45.
IC 33-5-2-2.5
IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2001]: Sec. 2.5. After December 31, 2008, each superior court,
including a court established under IC 33-5.1, has a small claims
docket with jurisdiction over claims for refunds from the
department of state revenue that do not exceed five thousand
dollars ($5,000) for any year.
SOURCE: IC 33-5-2-4; (01)IN1819.1.46. -->
SECTION 46.
IC 33-5-2-4
, AS AMENDED BY P.L.180-1999,
SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]: Sec. 4. (a) Except as provided in subsection (b), the
small claims docket has jurisdiction over the following:
(1) Civil actions in which the amount sought or value of the
property sought to be recovered is not more than three thousand
dollars ($3,000). The plaintiff in a statement of claim or the
defendant in a counterclaim may waive the excess of any claim
that exceeds three thousand dollars ($3,000) in order to bring it
within the jurisdiction of the small claims docket.
(2) Possessory actions between landlord and tenant in which the
rent due at the time the action is filed does not exceed three
thousand dollars ($3,000).
(3) Emergency possessory actions between a landlord and tenant
under
IC 32-7-9.
(4) After December 31, 2008, claims for refunds from the
department of state revenue that do not exceed five thousand
dollars ($5,000) for any year.
(b) This subsection applies to a county having a population of more
than three hundred thousand (300,000) but less than four hundred
thousand (400,000). The small claims docket has jurisdiction over the
following:
(1) Civil actions in which the amount sought or value of the
property sought to be recovered is not more than six thousand
dollars ($6,000). The plaintiff in a statement of claim or the
defendant in a counterclaim may waive the excess of any claim
that exceeds six thousand dollars ($6,000) in order to bring it
within the jurisdiction of the small claims docket.
(2) Possessory actions between landlord and tenant in which the
rent due at the time the action is filed does not exceed six
thousand dollars ($6,000).
(3) Emergency possessory actions between a landlord and tenant
under
IC 32-7-9.
SOURCE: IC 33-5-2-5.5; (01)IN1819.1.47. -->
SECTION 47.
IC 33-5-2-5.5
IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2001]: Sec. 5.5. After December 31, 2008, each circuit court has
a small claims docket with jurisdiction over claims for refunds
from the department of state revenue that do not exceed five
thousand dollars ($5,000) for any year.
SOURCE: IC 33-19-5-5; (01)IN1819.1.48. -->
SECTION 48.
IC 33-19-5-5
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) Except as
provided in section 6(a)(4) of this chapter, for each small claims
action the clerk shall collect from the party filing the action a small
claims costs fee of thirty-five dollars ($35).
(b) In addition to a small claims costs fee collected under this
section, the clerk shall collect a document fee if it is required under
IC 33-19-6.
(c) If a taxpayer prevails in a complaint that is placed on the
small claims docket under
IC 33-4-3-7
or
IC 33-5-2-4
, the court
shall order the reimbursement of the taxpayer's filing fee under
section 6(a)(4) of this chapter from the state general fund. The
auditor of state shall pay a warrant that is ordered under this
subsection.
SOURCE: IC 33-19-5-6; (01)IN1819.1.49. -->
SECTION 49.
IC 33-19-5-6
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 6. (a) Except as
provided under subsection (c), for:
each action filed under:
(1)
each action filed under
IC 6-4.1-5
(determination of
inheritance tax);
(2) each action filed under IC 29 (probate); and
(3) each action filed under IC 30 (trusts and fiduciaries); and
(4) after December 31, 2008, each 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
);
the clerk shall collect from the party filing the action a probate costs fee
of one hundred twenty dollars ($120).
(b) In addition to the probate costs fee collected under this section,
the clerk shall collect from the party filing the action a document fee if
it is required under
IC 33-19-6.
(c) A clerk may not collect a court costs fee for the filing of the
following exempted actions:
(1) Petition to open a safety deposit box.
(2) Filing an inheritance tax return, unless proceedings other than
the court's approval of the return become necessary.
(3) Offering a will for probate under
IC 29-1-7
, unless
proceedings other than admitting the will to probate become
necessary.
SOURCE: ; (01)IN1819.1.50. -->
SECTION 50. [EFFECTIVE JULY 1, 2001]
(a) An injunction
issued by the tax court:
(1) before July 1, 2001, in an original tax appeal from a
determination of the state board of tax commissioners shall be
treated after June 30, 2001, as if it were issued under
IC 6-1.1-36-17
; and
(2) before January 1, 2009, in a determination concerning a
listed tax (as defined in
IC 6-8.1-1-1
) or a tax imposed under
IC 6-4.1 shall be treated after December 31, 2008, as if it were
issued under
IC 6-8.1-8-14.
(b) On July 1, 2001, all actions pending before the tax court in
original tax appeals from a determination of the state board of tax
commissioners and all related papers and records shall be
transferred to the court of appeals. The actions transferred under
this subsection shall be treated as if the actions had been originally
filed in the court of appeals. However, failure to comply with
purely technical requirements applicable to other appeals before
the court of appeals shall not be grounds for dismissal or remand
of the appeal.
(c) On January 1, 2009, all actions pending before the tax court
that are not:
(1) described in subsection (b); and
(2) related to a tax imposed under IC 6-4.1;
and all related papers and records shall be transferred to the
appropriate circuit or superior court as determined under IC 6-8.1.
The department of state revenue shall assist the tax court and the
appropriate circuit and superior courts with identifying where to
transfer each action. The actions transferred under this subsection
shall be treated as if the actions had been originally filed in the
circuit or superior court. However, failure to comply with purely
technical requirements applicable to other appeals from an agency
decision before the circuit or superior court shall not be grounds
for dismissal or remand of the appeal.
(d) On January 1, 2009, all actions pending before the tax court
that are related to a tax imposed under IC 6-4.1 and all related
papers and records shall be transferred to the court of appeals.
The actions transferred under this subsection shall be treated as if
the actions had been originally filed in the court of appeals.
However, failure to comply with purely technical requirements
applicable to other appeals before the court of appeals shall not be
grounds for dismissal or remand of the appeal.
(e)
IC 6-1.1-15-8
, as effective June 30, 2001, applies to the
remand of an assessment of any tangible property that is vacated,
set aside, or adjudged null and void under the finding, decision, or
judgment of the tax court before July 1, 2001. However, any
additional petition or appeal in the proceeding after June 30, 2001,
shall be made to the court of appeals.
(f) The legislative council, with the assistance of the legislative
services agency, shall provide for the introduction of legislation in
the 2009 session of the general assembly to remove obsolete
references to the tax court from the Indiana Code.