Tuesday, January 31, 2017
Ind. Courts - Whither the Indiana Tax Court?
On May 15, 2015, the Supreme Court created a 9-member Tax Court Task Force, with a reporting deadline of May 1, 2016.
On June 27, 2016, the ILB posted a somewhat critical story from the Indiana Chamber Blog, headed "Tax Court Under Scrutiny."
Next, another committee. This July 7, 2016 ILB post is headed "Supreme Court creates a Tax Court Advisory Committee." The directive is:
... to work with, advise, assist, and assess progress by the Indiana Tax Court in implementing the reforms and improvements recommended by the Task Force, and to provide periodic written progress reports to this Court.That is the most recent information the ILB has seen, there have been no public reports, etc.
However, two bills relating to the Indiana Tax Court have been introduced in the current session of the General Assembly.:
- HB 1160 - calls for a study of tax court effectiveness. It has been assigned to Courts and Criminal Code.
- SB 546 - this is a 20-page bill authored by Senator Kenley. The 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).The bill has been assigned to Judiciary and Hershman has replaced Kenley as author. The bill has not yet been scheduled for a hearing.
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.
Posted by Marcia Oddi on January 31, 2017 10:43 AM
Posted to Ind. Tax Ct. Decisions