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IN SB0546
Bill
Status
1/17/2017
Primary Sponsor
Brandt Hershman
Click for details
AI Summary
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Establishes a chief tax judge position who presides over a tax panel of the Indiana court of appeals, which includes the chief tax judge and two court of appeals judges as associate judges.
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Transfers appellate jurisdiction over Indiana board of tax review determinations from the tax court to the newly created tax panel of the court of appeals, effective January 1, 2018.
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Restructures the tax court from a single judge to a pool of six circuit, superior, or probate court judges assigned by the Indiana supreme court and supervised by the chief tax judge.
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Designates the existing tax court judge on December 31, 2017, as the initial chief tax judge, with compensation equal to a court of appeals judge and full-time judicial duties.
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Changes appeal procedures so parties must file appeals to the tax panel of the court of appeals rather than the tax court for Indiana board of tax review determinations decided after December 31, 2017.
Legislative Description
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
Last Action
Senator Hershman added as author
1/17/2017