Initiating an Original Tax Appeal
An original tax appeal is commenced by filing a petition to set aside the final determination of the Indiana Department of State Revenue or the Department of Local Government Finance. A petition may only be filed with the Tax Court for a direct appeal from a final determination of the Department of Local Government Finance when that final determination is not subject to appeal to the Indiana Board of Tax Review. For appeals from final determinations of the Indiana Board of Tax Review, a verified petition must be filed with the Tax Court. The petitions are filed in the office of the Clerk of the Supreme Court, Court of Appeals, and Tax Court, Room 216, State House, Indianapolis, Indiana, 46204.
The Tax Court hears cases in Allen, St. Joseph, Lake, Vigo, Vanderburgh, and Jefferson counties as well as in Marion County, as elected by the taxpayer. All trials are without a jury.
The taxpayer must comply with all statutory requirements for the initiation of an original tax appeal in order for the Tax Court to obtain jurisdiction. In an appeal from the Department of State Revenue, the taxpayer may either appeal a decision in a letter of findings or pay the tax, file a claim for a refund, and appeal the denial of the claim for refund. If a refund claim is filed and the Department of State Revenue does not act within 180 days, the claim is deemed denied. Appeals from the Department of State Revenue must be filed within 180 days of the letter of findings or within 90 days of the denial of the refund except for certain fuel related taxes which have different deadlines.
With respect to the original tax appeals from final determinations of the Indiana Board of Tax Review, it is necessary to serve copies of the verified petition on the following: the chairperson of the Indiana Board of Tax Review; the Attorney General; each party to the administrative proceedings before the Indiana Board of Tax Review that led to the final determination under review; and if the administrative proceeding before the Indiana Board of Tax Review involved an appeal from a final determination of a county property tax assessment board of appeals, the secretary of such county property tax board of appeals. Copies of the verified petitions shall only be served upon public officials in their official capacity. Appeals from the Indiana Board of Tax Review must be filed within 45 days from the final determination. In addition, a request must be filed with the Indiana Board of Tax Review to prepare a certified copy of the agency record within 30 days after filing the petition.
An appeal from an inheritance tax determination made by a court of probate jurisdiction is commenced pursuant to the Indiana Rules of Appellate Procedure.