Indiana Tax Court Rules

Rule 14. Books and Records Kept by the Clerk and Entries

Effective July 1, 2016

(A) Pleadings and Papers--Where Filed and Entered.

All pleadings, documents, and rulings, including final judgments and appealable orders, shall be filed electronically through the IEFS unless specifically exempted from E-Filing by the Tax Court or pursuant to the Supreme Court’s “Order Initiating E-Filing In the Indiana Tax Court” posted at http://courts.in.gov/efile. The clerk of the Tax Court shall keep them under a consecutive file number assigned by the clerk to each case.

(B) Docket Book.

The clerk of the Tax Court shall keep a docket book of such form that the file number of each case or proceeding shall be noted on the folio of the docket whereon the first entry of the action is made. All filed documents, all process issued and returns made thereon, all appearances, orders, verdicts, judgments, enforcement proceedings, execution, and returns thereon shall be entered chronologically in the docket on the folio assigned to the action and shall be marked with its file number and the date of filing. Such entries shall be brief but shall show the nature of each document filed or writ issued and the bare substance of each order or judgment of the Tax Court and of the returns showing execution of process. Each entry shall show the date the filing, return, or entry was made, including the date of judgment or order was entered.

(C) Indexes.

The clerk under the direction of the Tax Court judge shall keep suitable indexes of the docket maintained by him.

(D) Calendars.

There shall be prepared under the direction of the Tax Court calendars of all actions ready for trial.

(E) Order Book.

The clerk of the Tax Court shall maintain an order book in such form as the Tax Court may prescribe or may have prescribed by local or other rule. Every ruling, order, or judgment of the Tax Court should be entered or filed in such book verbatim for each day and the Tax Court judge shall sign the book as to such day's entries. The order book may include such other matters as the Tax Court may direct and shall include such matters as may be required by local or other rule.

(F) Replacing Lost Conventionally-Filed Documents.

If an original pleading or document conventionally filed with the clerk is lost, or is withheld by any person, the Tax Court may authorize a copy thereof to be filed and used instead of the original.

(G) Method of Keeping Records.

Under the direction of the Supreme Court or the Tax Court, the clerk of the Tax Court may, notwithstanding the foregoing sections, keep records in any suitable media, including without limitation, electromagnetic, photographic, electric, electronic, electrostatic, and paper media or combinations thereof.