Public input sought on proposed changes to Tax Court, trial rules

The Indiana Supreme Court is seeking public comment on proposed rule changes to the Indiana Rules of Court.

First, proposed amendments have been made to Tax Court Rules 5 and 16 to clarify and ensure that local assessing officials who are named as respondents in original tax appeals retain their own counsel.

In Rule 5, concerning time requirements, the proposed changes would require that the named respondent in cases challenging final determinations of the Department of State Revenue or the Department of Local Government Finance to file an answer within 30 days of the mailing of the clerk’s transmittal letter.

The proposed change would also require that the named respondent in cases challenging final determinations of the Indiana Board of Tax Review be required to file an answer no later than 30 days after the date the petition and summons are served upon it.

In Rule 16, which deals with small tax cases, Section C would include new language stating that the notice of claim in a small tax case appealing final determinations of the Department of State Revenue would be served upon the state attorney general.

Additionally, small tax cases appealing final determinations of the Indiana Board of Tax Review would require the notice of claim to be served upon the appropriate party as specified in Tax Court Rule 4(B).

Finally, the name of Rule 16(D) would be changed to “Appearances by Governmental Respondents.” Proposed changes to that section would require the state’s attorney general to enter an appearance for and on behalf of the Department of State Revenue. Respondents would also be required to file an appearance no later than 30 days after the date the notice of claim was served.

Changes were also proposed for Trial Rule 60(B), which would clarify relief from judgment or order is limited to final judgments or orders and judgments by default that do not adjudicate damages.

Public comment is sought on the proposed amendments before 1 p.m. ET on Aug. 1. Comments may be submitted online or via U.S. Mail to the Office of Judicial Administration, Indiana Office of Court Services, 251 N. Illinois Street, Suite 800, Indianapolis, 46204.