Original tax appeals

Sec. 3. The cases over which the tax court has exclusive original jurisdiction are referred to as original tax appeals in this article. The tax court does not have jurisdiction over a case unless: (1) the case is an original tax appeal; or (2) the tax court has otherwise been specifically assigned jurisdiction by statute. [Pre-2004 Recodification Citation: 33-3-5-2.] As added by P.L.98-2004, SEC.5.