Ind. Code » Title 33
Indiana Code

Ind. Code § 33-26-3-1 (2026)

Limited jurisdiction; exclusive jurisdiction

✓ current as of May 2026
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     Sec. 1. The tax court is a court of limited jurisdiction. The tax court has exclusive jurisdiction over any case that arises under the tax laws of Indiana and that is an initial appeal of a final determination made by:

(1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1); or

(2) the Indiana board of tax review.

[Pre-2004 Recodification Citation: 33-3-5-2.]

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

 

Notes of Decisions
Cited in 60 cases (3 in the last 5 years), 2005–2025 · leading case: State v. Aisin USA Mfg., Inc., 946 N.E.2d 1148 (Ind. 2011).
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State v. Aisin USA Mfg., Inc., 946 N.E.2d 1148 (Ind. 2011). · cites it 12× “The Tax Court has exclusive subject matter jurisdiction over "original tax appeals," I.C. §§ 33-26-3-1, -3, and its territorial jurisdiction is statewide, Ind.”
State Ex Rel. Attorney Gen. v. Lake Superior Court, 820 N.E.2d 1240 (Ind. 2005). · cites it 4× “Effective July 1, 2004, this section appears at Ind.Code § 33-26-3-1 (2004). [2] For example, the property taxes of homeowners D.”
Garwood v. Indiana Dep't of State Revenue, 998 N.E.2d 314 (Ind. T.C. 2013). · cites it 6× “gov/legislative/iac/) (the jeopardy tax statute and regulation do not shed any light on either position). Consequently, the Court finds that these factors also indicate that Garwood's case satisfies the "arising under Indiana tax law" requirement of Indiana Code § 33-26-3-1.”
Convention Headquarters Hotels, LLC v. Marion Cnty. Assessor, 119 N.E.3d 245 (Ind. T.C. 2019). · cites it 5× “) CHH also alleged that its appeal was properly before the Court pursuant to Indiana Code §§ 33-26-3-1, 33-26-3-2, 6-1.”
Etzler v. Indiana Dep't of State Revenue, 957 N.E.2d 706 (Ind. T.C. 2011). · cites it 8× “” Ind.Code § 33-26-3-1, -3 (2011). A case is an original tax appeal only if two statutory requirements are met.”
Hecht v. State, 853 N.E.2d 1007 (Ind. Ct. App. 2006). · cites it 6× “See I.C. § 33-26-3-1. See also State v. Sproles, 672 N.”
Yorktown Homes South, Inc. v. Joseph P. O'Connor, Marion Cnty. Assessor, 25 N.E.3d 833 (Ind. T.C. 2015). · cites it 4× “Ind.Code §§ 33-26-3-1, -3 (2015); Ind. Tax Court Rule 13.”
D.A.Y. Investments LLC, Andy's Truck & Equip. Co., Gold Coast Rand Dev. Co., Surplus Mgmt. Sys. LLC, Gary II LLC & Andrew Young v. Lake Cnty., Indiana, 106 N.E.3d 500 (Ind. Ct. App. 2018). · cites it 2× “Ind. Code § 33-26-3-1 . If the Tax Court has jurisdiction, the trial court does not.”
Marion Cnty. Auditor v. State of Indiana, 33 N.E.3d 398 (Ind. T.C. 2015). · cites it 4× “” Ind.Code §§ 33-26-3-1, -3 (2015). A case is an original tax appeal if it: 1) arises under the tax laws of Indiana and 2) is an initial appeal of a final determination made by the Indiana Board.”
Miller Beach Investments, LLC v. Dep't of Local Gov't Fin., 848 N.E.2d 1190 (Ind. T.C. 2006). · cites it 5× “The general scope of authority conferred upon the Tax Court is governed by Indiana Code § 33-26-3-1. This statute provides, that the Tax Court has “exclusive jurisdiction over any case that arises under the tax laws of Indiana and that is an initial appeal of a final…”
Marion Cnty. Auditor v. Revival Temple Apostolic Church, 898 N.E.2d 437 (Ind. Ct. App. 2008). · cites it 2× “Ind.Code § 33-26-3-1. For purposes of determining whether the Indiana Tax Court has exclusive jurisdiction, a case “arises under” the tax laws if: 1) an Indiana tax statute creates the right of action or 2) the case principally involves collection of a tax or defenses to that…”
Wayne Twp. v. Indiana Dep't of Local Gov't Fin., 865 N.E.2d 625 (Ind. Ct. App. 2007). · cites it 4× “ough this case is somewhat different from many tax cases in that it involves warring governmental entities rather than a taxpayer versus the government, the case certainly “principally involves” Wayne Township’s attempt to collect a tax, namely what it believes to be its fair…”
Show all 60 citing cases →
Ind. Code § 33-26-3-1(1): 4 cases
Aztec Partners, LLC v. Indiana Dep't of State Revenue, 35 N.E.3d 320 (Ind. T.C. 2015).
Richard D. Foster v. Indiana Dep't of State Revenue (mem. dec.), No. 49T10-1504-TA-17 (Ind. T.C. July 17, 2015).
Richard D. Foster v. Indiana Dep't of State Revenue (mem. dec.), No. 49T10-1504-TA-17 (Ind. T.C. July 17, 2015).
J.S. Marten, Inc., Janice S. Marten, & Christopher M. Marten v. Indiana Dep't of State Revenue, 45 N.E.3d 534 (Ind. T.C. 2015).
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