Tax Court Relief In Indiana
This Court gives great deference to final determinations of the Indiana Board when it acts within the scope of its authority. See Thousand Trails, Inc. v. State Bd. of Tax Comm'rs, 757 N.E.2d 1072, 1075 (Ind. Tax Ct. 2001); see also IND. CODE 6-1.1-15-4; 6-1.1-15-5; 6-1.5-1-3; 6-1.5-4-1 (Supp. 2001); Pub. L. No. 198-2001, 119(b)(2) (replacing the State Board with the Indiana Board).
While Tax Court appeals are generally subject to the provisions of the Administrative Orders and Procedures Act (AOPA) contained in Indiana Code 4-21.5-5-1, see IND. CODE 6-1.1-15-5(b) (Supp. 2001), the Court reviews final determinations of the Indiana Board under Indiana Code 33-3-5-14.8. IND. CODE 33-3-5-14.8(a) (Supp. 2001).
That statute provides in relevant part:
The tax court shall grant relief . . . only if it determines that a person seeking judicial relief has been prejudiced by an action of the Indiana board of tax review that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;
(2) contrary to constitutional right, power, privilege, or immunity;
(3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.IND. CODE 33-3-5-14.8(e)(1)-(5) (Supp. 2001).
Our Supreme Court recently stated in dictum, however, that the Tax Court would apply the standard of review set forth in AOPA, Indiana Code 4-21.5-5-14(d), and not Indiana Code 33-3-5-14.8. State Bd. of Tax Comm'rs v. Garcia, 766 N.E.2d 341, 345 (Ind. 2002).