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    Indiana Tax Court

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    The Indiana Tax Court resides in Indiana. Click on the links below to learn more about the court's...

    Jurisdiction[edit]

    This court holds the following jurisdiction:[1][2][3]

    “ Sec. 1. The tax court is a court of limited jurisdiction. The tax court has exclusive jurisdiction over any case that arises under the tax laws of Indiana and that is an initial appeal of a final determination made by:

    (1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1); or

    (2) the Indiana board of tax review.[4]

    		”
    “ Sec. 2. In addition to the jurisdiction described in section 1 of this chapter, the tax court has:

    (1) any other jurisdiction conferred by statute; and

    (2) exclusive jurisdiction over any case that was an initial appeal of a final determination made by the state board of tax commissioners before January 1, 2002.[4]

    		”
    “ Sec. 6. (a) The tax court does not have jurisdiction over a case that is an appeal from a final determination made by the Indiana gaming commission under IC 4-32.3.

    (b) The tax court has jurisdiction over a case that is an appeal from a final determination made by the department of state revenue concerning the gaming card excise tax established under IC 4-32.3-10.[4]

    		”

    Judges[edit]


    Office Name Party Date assumed office
    Indiana Tax Court Justin McAdam Nonpartisan September 1, 2023


    Elections[edit]

    Indiana is one of 43 states that hold elections for judicial positions. To learn more about judicial selection in Indiana, click here.

    Selection method[edit]

    See also: Judicial selection in the states
    See also: Assisted appointment

    Judges of the Indiana Tax Court are appointed by the governor. They run for re-election in retention elections. To serve on this court, a judge must be a state resident for two years and admitted to practice law in the state for five years.[5]

    Judicial elections in Indiana[edit]

    See also: Indiana judicial elections

    Indiana is one of five states that uses nonpartisan elections, partisan elections, and retention elections to determine whether judges should remain on the bench, depending on the court. To read more about how states use judicial elections to select judges across the country, click here.

    Primary election[edit]

    In the primary, most candidates for the trial courts compete in partisan elections.

    Exceptions are:

    • Circuit court candidates in Vanderburgh County run in nonpartisan elections.
    • Superior court candidates in Allen and Vanderburgh counties compete in nonpartisan elections.
    • Judges in Lake and St. Joseph counties are appointed by the Governor and stand for retention two years into service and at the end of subsequent terms.[6]
    • When a superior court vacancy occurs in Marion County, candidates are reviewed by a 14-member judicial selection committee, which sends the names of three nominees to the governor. The governor must appoint one of the nominees as judge within 60 days. At the end of a judge's term on the court, the question of the judge's retention may be placed on the general election ballot. Before a judge can stand for retention, the judge must appear before the committee to allow the committee to issue a recommendation to voters regarding the judge's suitability to continue to hold office.[7]

    General election[edit]

    Superior court judges in Lake and St. Joseph Counties stand for retention. All other trial court judges compete in contested races.[6][8]

    If a vacancy occurs mid-term on the Indiana Supreme Court or Indiana Court of Appeals, the governor makes an appointment from names supplied by the judicial nominating commission. Vacancies on the circuit and superior courts are filled by direct governor appointment. Appointed judges must then run in the next general election, or the next general election after two years in office for supreme and appellate appointees.[8]

    Unopposed candidates[edit]

    If there is no contest for a judicial seat in either the primary or general election, the candidates for that seat are not placed on the primary ballot. Candidates who are unopposed in the primary, however, must still appear on the primary ballot if there is any opposition for the seat by any other party.[9]


    See also[edit]

    External links[edit]

    Footnotes[edit]

    1. ↑ 2022 Indiana Code, "Title 33. Courts and Court Officers Article 26. Tax Court Chapter 3. Jurisdiction and Venue 33-26-3-1. Limited Jurisdiction; Exclusive Jurisdiction," accessed May 11, 2023
    2. ↑ 2022 Indiana Code, "Title 33. Courts and Court Officers Article 26. Tax Court Chapter 3. Jurisdiction and Venue 33-26-3-2. Other Jurisdiction," accessed May 11, 2023
    3. ↑ 2022 Indiana Code, "Title 33. Courts and Court Officers Article 26. Tax Court Chapter 3. Jurisdiction and Venue 33-26-3-6. Jurisdiction; Gaming Card Excise Tax," accessed May 11, 2023
    4. ↑ 4.0 4.1 4.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
    5. ↑ American Judicature Society, "Methods of Judicial Selection: Indiana; Limited Jurisdiction Courts," archived October 2, 2014
    6. ↑ 6.0 6.1 American Judicature Society, "Judicial Selection in the States: Indiana," accessed August 29, 2017
    7. ↑ Indiana General Assembly, "House Bill 1036," accessed January 5, 2018
    8. ↑ 8.0 8.1 American Judicature Society, "Methods of Judicial Selection: Indiana," archived October 2, 2014
    9. ↑ Indiana General Assembly, "Indiana Code, Title 3, Article 10, Chapter 1, Section 5(a)," accessed March 21, 2014

    Indiana courts

    Federal courts:

    Seventh Circuit Court of Appeals • U.S. District Court: Northern District of Indiana, Southern District of Indiana • U.S. Bankruptcy Court: Northern District of Indiana, Southern District of Indiana

    State courts:

    Indiana Supreme Court • Indiana Court of Appeals • Indiana Tax Court • Indiana Superior Courts • Indiana Circuit Courts • Indiana City Courts • Indiana County Courts • Indiana Municipal Courts • Indiana Small Claims Courts • St. Joseph County Probate Court • Indiana Town Courts

    State resources:

    Courts in Indiana • Indiana judicial elections • Judicial selection in Indiana


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