Introduced Senate Bill (S)

Authored by

DIGEST

Tax court reorganization. Establishes the position of chief tax judge, who serves with two judges of the Indiana court of appeals as the tax panel of the court of appeals (tax panel). Specifies that the tax panel has jurisdiction to hear appeals from the: (1) Indiana board of tax review (Indiana board); and (2) tax court. Provides that the tax court consists of a pool of six circuit, superior, or probate court judges assigned to the tax court by the supreme court and supervised by the chief tax judge. Transfers jurisdiction to hear cases appealed from the Indiana board of Tax court reorganization. Establishes the position of chief tax judge, who serves with two judges of the Indiana court of appeals as the tax panel of the court of appeals (tax panel). Specifies that the tax panel has jurisdiction to hear appeals from the: (1) Indiana board of tax review (Indiana board); and (2) tax court. Provides that the tax court consists of a pool of six circuit, superior, or probate court judges assigned to the tax court by the supreme court and supervised by the chief tax judge. Transfers jurisdiction to hear cases appealed from the Indiana board of tax review from the tax court to the tax panel. Specifies that the person serving as tax court judge on December 31, 2017, becomes the chief tax judge. ... View more