Introduced Version
HOUSE BILL No. 1921
_____
DIGEST OF INTRODUCED BILL
Citations Affected:
IC 6-1.1-15-6
;
IC 33-3-5.
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.
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
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in
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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)IN1921.1.1. -->
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)IN1921.1.2. -->
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)IN1921.1.3. -->
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)IN1921.1.4. -->
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)IN1921.1.5. -->
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)IN1921.1.6. -->
SECTION 6.
An emergency is declared for this act.