Bill Text: IN HB1335 | 2011 | Regular Session | Introduced
Bill Title: Tax court proceedings.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-01-13 - First reading: referred to Committee on Judiciary [HB1335 Detail]
Download: Indiana-2011-HB1335-Introduced.html
Introduced Version
HOUSE BILL No. 1335
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-20.3; IC 33-26-6.
Synopsis: Tax court proceedings. Requires the Indiana tax court to try
de novo appeals from final determinations of the Indiana board of tax
review and the distressed unit appeal board.
Effective: July 1, 2011.
Smith M
January 13, 2011, read first time and referred to Committee on Judiciary.
Introduced
First Regular Session 117th General Assembly (2011)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
HOUSE BILL No. 1335
A BILL FOR AN ACT to amend the Indiana Code concerning
courts and court officers.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-20.3-12; (11)IN1335.1.1. -->
SECTION 1. IC 6-1.1-20.3-12, AS ADDED BY P.L.146-2008,
SECTION 211, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 12. (a) This section applies to
petitions to the tax court under section 10 of this chapter for
judicial review of final determinations of the board issued before
July 1, 2011.
(a) (b) The burden of demonstrating the invalidity of an action taken
by the board is on the party to the judicial review proceeding asserting
the invalidity.
(b) (c) The validity of an action taken by the distressed unit appeal
board shall be determined in accordance with the standards of review
provided in this section as applied to the agency action at the time it
was taken.
(c) (d) The tax court shall make findings of fact on each material
issue on which the court's decision is based.
(d) (e) The tax court shall grant relief under IC 33-26-6-7 only if the
tax court determines that a person seeking judicial relief has been
prejudiced by an action of the board that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not
in accordance with law;
(2) contrary to constitutional right, power, privilege, or immunity;
(3) in excess of statutory jurisdiction, authority, or limitations, or
short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
SOURCE: IC 6-1.1-20.3-13; (11)IN1335.1.2. -->
SECTION 2. IC 6-1.1-20.3-13 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 13. For petitions to the tax court
under section 10 of this chapter for judicial review of final
determinations of the board issued after June 30, 2011, the tax
court shall try the case de novo.
SOURCE: IC 33-26-6-3; (11)IN1335.1.3. -->
SECTION 3. IC 33-26-6-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2011]: Sec. 3. (a) This section
applies to original tax appeals for which taxpayers file petitions in
the tax court under section 2 of this chapter before July 1, 2011.
(a) (b) Subject to subsection (b), (c), with respect to determinations
as to whether any issues or evidence may be heard in an original tax
appeal that was not heard in the administrative hearing or proceeding,
the tax court is governed by the law that applied before the creation of
the tax court to appeals to trial courts of final determinations made by
the department of state revenue and the state board of tax
commissioners.
(b) (c) Judicial review of disputed issues of fact must be confined
to:
(1) the record of the proceeding before the Indiana board of tax review; and
(2) any additional evidence taken under section 5 of this chapter.
The tax court may not try the case de novo or substitute its judgment for that of the Indiana board of tax review. Judicial review is limited to only those issues raised before the Indiana board of tax review, or otherwise described by the Indiana board of tax review, in its final determination.
(c) (d) A person may obtain judicial review of an issue that was not
raised before the Indiana board of tax review only to the extent that the:
(1) issue concerns whether a person who was required to be notified of the commencement of a proceeding under this chapter was notified in substantial compliance with the applicable law; or
(2) interests of justice would be served by judicial resolution of an issue arising from a change in controlling law occurring after the
(1) the record of the proceeding before the Indiana board of tax review; and
(2) any additional evidence taken under section 5 of this chapter.
The tax court may not try the case de novo or substitute its judgment for that of the Indiana board of tax review. Judicial review is limited to only those issues raised before the Indiana board of tax review, or otherwise described by the Indiana board of tax review, in its final determination.
(1) issue concerns whether a person who was required to be notified of the commencement of a proceeding under this chapter was notified in substantial compliance with the applicable law; or
(2) interests of justice would be served by judicial resolution of an issue arising from a change in controlling law occurring after the
Indiana board of tax review's action.
SOURCE: IC 33-26-6-3.5; (11)IN1335.1.4. -->
SECTION 4. IC 33-26-6-3.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2011]: Sec. 3.5. (a) For judicial review of final determinations of
the Indiana board of tax review in original tax appeals for which
taxpayers file petitions in the tax court under section 2 of this
chapter after June 30, 2011, the tax court shall try the case de
novo.
(b) For judicial review of final determinations of the department of state revenue in original tax appeals for which taxpayers file petitions in the tax court under section 2 of this chapter after June 30, 2011, with respect to determinations as to whether any issues or evidence may be heard that was not heard in the administrative hearing or proceeding, the tax court is governed by the law that applied before the creation of the tax court to appeals to trial courts of final determinations made by the department of state revenue.
(b) For judicial review of final determinations of the department of state revenue in original tax appeals for which taxpayers file petitions in the tax court under section 2 of this chapter after June 30, 2011, with respect to determinations as to whether any issues or evidence may be heard that was not heard in the administrative hearing or proceeding, the tax court is governed by the law that applied before the creation of the tax court to appeals to trial courts of final determinations made by the department of state revenue.
SOURCE: IC 33-26-6-5; (11)IN1335.1.5. -->
SECTION 5. IC 33-26-6-5, AS AMENDED BY P.L.219-2007,
SECTION 103, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 5. (a) This section applies with
respect to judicial review of final determinations of the Indiana board
of tax review in original tax appeals for which taxpayers file
petitions in the tax court under section 2 of this chapter before July
1, 2011.
(b) The tax court may receive evidence in addition to that contained in the record of the determination of the Indiana board of tax review only if the evidence relates to the validity of the determination at the time it was taken and is needed to decide disputed issues regarding one (1) or both of the following:
(1) Improper constitution as a decision making body or grounds for disqualification of those taking the agency action.
(2) Unlawfulness of procedure or decision making process.
This subsection applies only if the additional evidence could not, by due diligence, have been discovered and raised in the administrative proceeding giving rise to a proceeding for judicial review.
(c) The tax court may remand a matter to the Indiana board of tax review before final disposition of a petition for review with directions that the Indiana board of tax review conduct further factfinding or that the Indiana board of tax review prepare an adequate record, if:
(1) the Indiana board of tax review failed to prepare or preserve an adequate record;
(2) the Indiana board of tax review improperly excluded or
(b) The tax court may receive evidence in addition to that contained in the record of the determination of the Indiana board of tax review only if the evidence relates to the validity of the determination at the time it was taken and is needed to decide disputed issues regarding one (1) or both of the following:
(1) Improper constitution as a decision making body or grounds for disqualification of those taking the agency action.
(2) Unlawfulness of procedure or decision making process.
This subsection applies only if the additional evidence could not, by due diligence, have been discovered and raised in the administrative proceeding giving rise to a proceeding for judicial review.
(c) The tax court may remand a matter to the Indiana board of tax review before final disposition of a petition for review with directions that the Indiana board of tax review conduct further factfinding or that the Indiana board of tax review prepare an adequate record, if:
(1) the Indiana board of tax review failed to prepare or preserve an adequate record;
(2) the Indiana board of tax review improperly excluded or
omitted evidence from the record; or
(3) a relevant law changed after the action of the Indiana board of
tax review and the tax court determines that the new provision of
law may control the outcome.
(d) This subsection applies if the record for a judicial review
prepared under IC 6-1.1-15-6 contains an inadequate record of a site
inspection. Rather than remand a matter under subsection (c), the tax
court may take additional evidence not contained in the record relating
only to observations and other evidence collected during a site
inspection conducted by a hearing officer or other employee of the
Indiana board of tax review. The evidence may include the testimony
of a hearing officer only for purposes of verifying or rebutting evidence
regarding the site inspection that is already contained in the record.
SOURCE: IC 33-26-6-6; (11)IN1335.1.6. -->
SECTION 6. IC 33-26-6-6, AS AMENDED BY P.L.219-2007,
SECTION 104, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2011]: Sec. 6. (a) This section applies with
respect to judicial review of final determinations of the Indiana board
of tax review in original tax appeals for which taxpayers file
petitions in the tax court under section 2 of this chapter before July
1, 2011.
(b) The burden of demonstrating the invalidity of an action taken by the Indiana board of tax review is on the party to the judicial review proceeding asserting the invalidity.
(c) The validity of an action taken by the Indiana board of tax review shall be determined in accordance with the standards of review provided in this section as applied to the agency action at the time it was taken.
(d) The tax court shall make findings of fact on each material issue on which the court's decision is based.
(e) The tax court shall grant relief under section 7 of this chapter only if the tax court determines that a person seeking judicial relief has been prejudiced by an action of the Indiana board of tax review that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;
(2) contrary to constitutional right, power, privilege, or immunity;
(3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
(f) Subsection (e) may not be construed to change the substantive precedential law embodied in judicial decisions that are final as of January 1, 2002.
(b) The burden of demonstrating the invalidity of an action taken by the Indiana board of tax review is on the party to the judicial review proceeding asserting the invalidity.
(c) The validity of an action taken by the Indiana board of tax review shall be determined in accordance with the standards of review provided in this section as applied to the agency action at the time it was taken.
(d) The tax court shall make findings of fact on each material issue on which the court's decision is based.
(e) The tax court shall grant relief under section 7 of this chapter only if the tax court determines that a person seeking judicial relief has been prejudiced by an action of the Indiana board of tax review that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;
(2) contrary to constitutional right, power, privilege, or immunity;
(3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
(f) Subsection (e) may not be construed to change the substantive precedential law embodied in judicial decisions that are final as of January 1, 2002.
