Indiana Tax Court deadlines relaxed, in-person filing halted due to pandemic

The Indiana Supreme Court has relaxed deadlines and suspended in-person filing for matters in the Indiana Tax Court, granting emergency relief amid the coronavirus pandemic.

The order  signed by Chief Justice Loretta is effective immediately and through April 6, and provides:

  • All laws, rules, and procedures setting time limits for Tax Court filings, including but not limited to original tax appeals and responses, briefs, motions and responses, and petitions for rehearing, are tolled as follows:
    a. All fillings currently due in the Tax Court on or between March 26, 2020, and April 6, 2020, will be due on April 21, 2020.
    b. Filings currently due on or between April 7, 2020, and April 21, 2020, will be due fifteen (15) days after their current due date.
    c. Fillings due after April 21, 2020, remain due on their current due date.

Additionally, the court also tolls any applicable laws, rules, and procedures setting time limits for speedy hearings, oral arguments, judgments, and other orders in matters before the Tax Court.

“Further, no interest shall be due or charged during these tolled periods.
Nothing in this paragraph, however, prohibits the Tax Court from proceeding with any matter it deems in its discretion to be essential or urgent,” the order says.

  • If litigants require additional time, they may file a motion for extension of time with the Tax Court.
  • Any certified administrative records that are due to be completed by either the Indiana Board of Tax Review or the Department of Local Government Finance by April 21, 2020 shall be automatically extended by fifteen (15) days from the original due date.
  • The Court suspends conventional filing of Tax Court documents by personal delivery to the Clerk or the “rotunda filing drop box.” E-filing remains available to Tax Court litigants under Tax Court Rule 23, and documents exempted from e-filing shall be filed by United States Mail or third-party commercial carrier pursuant to Appellate Rules 23(A)(2)–(3) unless otherwise ordered by the Tax Court.

Parties who cannot e-file and have an emergency Tax Court matter may contact the Indiana Tax Court Administrator, Karyn D. Graves, at 317-232-4695 or email [email protected] to request special accommodation, the order says.

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