id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2772	Dlouhy, Francina A.; King, J. B.	Significant Developments in Indiana Taxation	1988	30	.pdf	application/pdf	12869	516	56	To understand the Herff Jones case, one must go back to the 1985 Act creating the tax court^^ and to the general property tax laws.^' Indiana Code section 33-3-5-2, as added by the Tax Court Act, provides [T]he tax court has exclusive jurisdiction over any case that arises under the tax laws of this state and that is an initial appeal of a final determination made by the Indiana Department of Revenue or the Indiana State Board of Tax Commissioners.^^ While the Act describes the court as a ''court of limited jurisdiction and yet also as a court that has exclusive jurisdiction over any case that arises under the tax laws of this state, the court's so-called ''exclusive jurisdiction is expressly limited to appeals of a final determination of the State Tax Board. VII, § 6. 'Note that appeals from tax court decisions are to be lodged directly with the supreme court and thus the court of appeals has no appellate jurisdiction as to tax court ruHngs.	cache/inlawrev-2772.pdf	txt/inlawrev-2772.txt