IN HB1335

Requires the Indiana Tax Court to try cases de novo (fresh review without deference to prior proceedings) for appeals filed after June 30, 2011 from final determinations of the Indiana Board of Tax Review

Requires de novo review for appeals filed after June 30, 2011 from final determinations of the Distressed Unit Appeal Board

Preserves the existing standard of review for petitions filed before July 1, 2011, where the court reviews the administrative record and cannot substitute its judgment for that of the reviewing board

Maintains that appeals from Department of State Revenue determinations filed after June 30, 2011 continue to follow pre-tax court appeal procedures rather than the new de novo standard

Effective date of July 1, 2011