Rule 22. Word Limits for Briefs, Memoranda, and Petitions for Rehearing
Effective January 1, 2015
(A) Word Limits.
Except as provided in Rule 22(B) no briefs, memoranda, Petitions for Rehearing, or responses thereto submitted in the Indiana Tax Court shall exceed 14,000 words (including footnotes), with the exception of a reply brief which shall not exceed 7,000 words (including footnotes). Pages containing table of contents, table of authorities, signature block, and affidavits, exhibits, and attachments will not be included in the word count.
(B) Oversized Submission.
A motion requesting leave to file an oversized submission shall be filed at least fifteen (15) days before a brief, memorandum, or Petition for Rehearing is due; at least five (5) days before a response to a motion is due; and at least three (3) days before a reply is due. The motion shall state the total number of words requested.
(C) Word Count Certificate.
The attorney or unrepresented party must file a word count certificate. The following are acceptable word count certifications: “I verify that this document contains no more than (applicable limit) words,” and “I verify that this document contains (actual number) of words.” The certification shall appear at the end of the document before the certificate of service. The attorney or the unrepresented party certifying a word count may rely on the word count of the word processing system used to prepare the document.