id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3205	Jegen III, Lawrence A.; Tripp, James S.	1995 Developments in Indiana Taxation	1996	20	.pdf	application/pdf	9770	434	57	Thus, there were no 1995 surprises for Indiana taxpayers with respect to the passing of this federal definition. The tax court observed that: (1) the tax court had exclusive jurisdiction over any case that arose under the tax laws of the State of Indiana, including, but not limited to, cases that arose from a final determination of the ISBTC;37 (2) the tax court was created to provide a court that had exclusion jurisdiction over Indiana tax matters (but the tax court was not a court of general jurisdiction); (3) Indiana Code section 6-l.l-15-3(b) required the ISBTC to consider the merits of an assessor's Forms 131, and if the ISBTC refused to do so, the ISBTC thereby denied the assessor a right to review in direct contravention of the law; and (4) it would be anomalous for the tax court to hold that the assessors did not have standing to enforce a right that was specifically granted to the assessors by the general assembly.	cache/inlawrev-3205.pdf	txt/inlawrev-3205.txt