Indiana Code 33-26-6-1. Trial without jury; adoption of rules and procedures

Sec. 1. (a) The tax court shall try each original tax appeal without the intervention of a jury.

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Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.

(b) The tax court shall adopt rules and procedures under which original tax appeals are heard and decided.

[Pre-2004 Recodification Citation: 33-3-5-13.]

As added by P.L.98-2004, SEC.5.