Indiana Tax Court Rules

Rule 5. Time

Effective January 1, 2023

(A) Time for Response to Petition.

(1) In cases challenging final determinations of either the Department of State Revenue or the Department of Local Government Finance, the named respondent shall file an answer no later than thirty (30) days after the clerk’s transmittal letter is mailed.

(2) In cases challenging final determinations of the Indiana Board of Tax Review, the named respondent shall file an answer no later than thirty (30) days after the date the petition and summons are served upon it

(B) Enlargement.

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

Version History

Effective Obsolete Amended
current - -
01-01-2018 01-01-2023 09-29-2022

The version history for the Indiana Tax Court Rules goes back only to January 1, 2020. Earlier versions can be obtained from one of the many publishers of the Indiana Rules of Court.