Indiana Tax Court Rules

Rule 11. Court and Clerk

Effective July 1, 2016

(A) Tax Court Always Open.

The Tax Court shall be deemed always open for the purpose of filing any pleadings or other proper documents, of issuing and returning any process contemplated by these rules, and of making and directing all interlocutory motions, orders, and rules. Terms of court shall not be recognized.

(B) Evidentiary Hearings--Orders in Chambers.

All evidentiary hearings in connection with an original tax appeal shall be conducted in open court in a regular court or hearing room in the county designated for such hearing by the taxpayer party thereto. In the absence of such designation, such hearings shall be conducted in Marion County. All other acts or proceedings may be done or conducted by the judge of the Tax Court in chambers without the attendance of the clerk or other Court officials and at any other place within the State.

(C) Clerk, Clerk's Office, and Orders by Clerk.

The clerk of the Court is the clerk of the Supreme Court, Court of Appeals, and Tax Court, and the address of the clerk's office is State House, Room 216, Indianapolis, Indiana 46204. Except as may be otherwise provided by law, the clerk's office with the clerk or a deputy in attendance shall be open during business hours on all days except Saturdays, Sundays, and legal holidays. All motions and applications for issuing process, for entering defaults or judgments by default, and for other proceedings which do not require allowance or order of the Court are grantable of course by the clerk; but the clerk's action may be suspended or altered or rescinded by the Court upon cause shown.

(D) Notice of Orders or Judgments.

The clerk shall give notice of rulings, orders, or judgments and with the effect as provided in Appellate Rule 26.