Rule 12. Hearings and Motions
Effective September 1, 2018
(A) Proceedings.
The Tax Court shall periodically establish times and places, at intervals sufficiently frequent for the prompt dispatch of business at each of the counties designated for the hearings in original tax appeals, at which motions requiring notice and hearing may be heard and disposed of; but the judge at any time or place and on such notice, if any, as the judge considers reasonable may make order for the advancement, conduct, and hearing of actions. To expedite its business, the Court may direct the submission and determination of motions without oral hearing upon brief written statements or reasons in support and opposition, or may direct and permit hearings by audio or audio/video teleconferencing in whole or in part provided all attorneys can participate.
(B) Motion, Response, and Reply.
(1) Every motion shall be accompanied by a proposed form of order, and except for motions for continuance, shall include a memorandum of law or a statement of points and authorities, explaining how relevant authorities support the contentions of the moving party.
(2) In matters other than motions for summary judgment (governed by Trial Rule 56), an opposing party may file a memorandum of law or a statement of authority in response to the matters raised in any motion not later than ten (10) days from the date of service of the motion, or within such shorter or longer time as the Court may allow.
(3) A reply memorandum, if any, shall be filed within seven (7) days of the service of the responding memorandum, or within such shorter or longer time as the Court may allow.
(C) Oral Hearings.
Oral hearings shall be conducted on motions in the discretion of the Court if requested by either party, or when ordered by the Court. In the motion or response, a party requesting oral hearing shall specify the amount of time required for hearing, whether appearance by telecommunications is requested, the names and telecommunications contact information of all parties served with the motion or response, and whether official court reporting services are requested for the hearing.
(D) Hearing on Petition to Enjoin.
When a petition to enjoin the collection of a tax pending the original tax appeal is filed pursuant to IC 33-26-6-2(b), a hearing will be held as promptly as possible upon request of either party.
(E) Oral Arguments.
The Tax Court may, in its discretion, set an oral argument on its own or upon a party’s motion. A party’s motion for oral argument shall be filed at any time before the respondent’s brief is due under either Rule 3(F) or as otherwise ordered by the Tax Court. During oral argument, each side shall have an aggregate of thirty (30) minutes to make its argument unless otherwise ordered by the Tax Court. A party may, for good cause shown, request more or less time in its motion for oral argument or by separate motion filed no later than fifteen (15) days after the order setting oral argument. A party is not required to use all of the time allowed, and the Tax Court may terminate any argument if in its judgment further argument is unnecessary. A party may exceed its allotted time only upon leave of the Tax Court.