This summary is not the rule. The rule text controls.
Here's a plain-English summary of this rule:
When you have a tax appeal in Indiana, there is only one court that can hear it: the Tax Court. You cannot file your case in a local county court or any other court. The Tax Court is the only place set up to handle these cases, no matter where in the state you live or where your tax dispute started.
This also applies to any other type of case that a law specifically says the Tax Court can handle. If a law gives the Tax Court power over a certain matter, that case must go to the Tax Court too. There's no choice about picking a different location or court, the case has to be filed there.
For anyone dealing with a tax dispute in Indiana, this means you don't need to worry about figuring out which county court to use. Your case belongs in the Tax Court, and that's the only place it can be filed and decided.
