Rule 8. Hearings
Effective September 1, 2018
(A) Location of Hearings.
All hearings, including but not limited to evidentiary hearings, trials, oral arguments, and hearings on motions, shall be conducted in Allen County, Jefferson County, Lake County, Marion County, St. Joseph County, Vanderburgh County, or Vigo County. A taxpayer who appeals to the Tax Court shall, at the time the appeal is filed, file an election as to the county in which the hearings in the appeal shall be conducted. If the taxpayer is the respondent in an appeal to the Tax Court, the taxpayer shall file such an election within thirty (30) days after receiving notice of the appeal. If no such election is timely filed, hearings shall be conducted in Marion County unless otherwise ordered by the Court.
(B) No Jury Trials.
All appeals shall be tried to the Tax Court without a jury.