Rule 15 Special Judge--Selection

When the regular Tax Court judge can't handle a case, either because of a conflict of interest or because they're unable to do their job for some other reason, someone else has to step in. The Chief Justice of Indiana is the person who picks a replacement judge for that case.

This rule exists so that a case doesn't get stuck just because the usual judge can't hear it. If there's a reason the judge shouldn't or can't handle your case, the Chief Justice will name a special judge to take over and make sure the case keeps moving forward.