Indiana Tax Court Rules

Rule 5. Time

Effective January 1, 2018

(A) Time for Response to Petition.

In cases appealing a final determination of the Department of State Revenue, the Department of State Revenue shall have thirty (30) days from the date the clerk of the Tax Court mails the transmittal letter to file its response. In cases appealing a final determination of the Department of Local Government Finance or the Indiana Board of Tax Review, no response is required, but the respondent may file a response, if respondent deems necessary, within thirty (30) days from the date the clerk of the Tax Court mails the transmittal letter in Department of Local Government Finance cases or within thirty (30) days after the date of service of the petition and summons on the respondent in Indiana Board of Tax Review cases.

(B) Enlargement.

All deadlines in these rules may be extended upon motion for good cause shown unless indicated otherwise.