Rep. Cherry (800-382-9841 has introduced HB 1160 concerning a study of the effectiveness of the Tax Court. It urges the legislative council to assign a summer study committee to review the jurisdiction and role of the tax court, the size of the tax court and its staff, the operations of the tax court, the caseload considered by the tax court, and the number and types of appeals from the tax court accepted by the Indiana supreme court.
The tax court is a specialized court that handles tax matters:
The Tax Court has exclusive jurisdiction over any case that arises under the Indiana tax laws and that is an initial appeal of a final determination made by the Indiana Department of State Revenue or the Indiana Board of Tax Review. In addition, the Tax Court has jurisdiction over certain appeals from the Department of Local Government Finance.
The Indiana Law Blog has previously reported on backlogs at the Indiana Tax Court. Joby Jerrells had a column in the Indiana Lawyer this summer discussing the findings of an ad hoc Tax Court Task Force created by the Supreme Court. Delays at the court seem to be the major issue. Proposals to speed things up include adding a magistrate to the court and possibly expanding the bench to three judges.
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