The Indiana Tax Court was established in 1986 by the Indiana General Assembly.  It operates year-round.  There is one member of the Court, Judge Thomas G. Fisher.  Judge Fisher is Indiana’s first and only Tax Court Judge.

• The Indiana Tax Court has exclusive jurisdiction over cases that arise under the Indiana Tax laws and are initial appeals of a final determination made by the Indiana Department of State Revenue or the Indiana Board of Tax Review

• The Court has jurisdiction over certain appeals from the Indiana Department of Local Government Finance
• The Court also hears appeals of inheritance tax determinations from the courts of probate jurisdiction
• The Court has a small claims docket
• An average of 88 cases are filed each year
• The Court issues approximately 34 decisions a year
• Tax Court decisions may be appealed to the Indiana Supreme Court

• Attorneys or pro se taxpayers argue in person before the Court

• The Court holds nearly 34 hearings or oral arguments a year
• The Tax Court is a traveling court; parties elect to have their cases heard in 1 of 7 counties:  Allen, Jefferson, Lake, Marion, St. Joseph, Vanderburgh and Vigo.
• Evidentiary hearings are only held in Department of Revenue cases; Indiana Board of Tax Review cases are reviewed solely on the record
• The Court also schedules hearings on various procedural motions
• All hearings and arguments are open to the public

• The Indiana General Assembly allocates funding for the Supreme Court

• The Judicial Branch typically makes up .5 % of the state budget

• The Tax Court judge is selected on merit and stands for retention during a general election

courts.IN.gov