Indiana Code 6-4.1-12-1. Powers of the probate court
(1) in which a resident decedent was domiciled at the time of the decedent’s death; or
Terms Used In Indiana Code 6-4.1-12-1
- 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.
- Decedent: A deceased person.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Probate: Proving a will
- Property: includes personal and real property. See Indiana Code 1-1-4-5
has jurisdiction to determine the inheritance tax imposed as a result of the resident decedent’s death and to hear all matters related to the tax determination. However, if two (2) or more courts in a county have probate jurisdiction, the first court acquiring jurisdiction under this article acquires exclusive jurisdiction over the inheritance tax determination.
(b) In the case of an inheritance tax return filed after March 31, 2016, the probate court having jurisdiction under subsection (a) does not have the power to make original inheritance tax determinations. The probate court may hear the following matters with respect to an inheritance tax return filed after March 31, 2016, for a resident decedent:
(1) Any matter subject to IC 6-4.1-4-3 through IC 6-4.1-4-5.
(2) Any matter subject to IC 6-4.1-5-13.
(3) Petitions for a redetermination of inheritance tax due or a reappraisal of a property interest under IC 6-4.1-7.
(4) An appeal of a refund order under IC 6-4.1-10-4.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.11; P.L.86-1995, SEC.9; P.L.190-2016, SEC.29.