Rule 3 - Commencement of an Action(A)Appeals from Final Determinations of the Department of State Revenue. An original tax appeal from a final determination of the Department of State Revenue is commenced by filing a petition in the Tax Court.(B)Appeals from Final Determinations of the Indiana Board of Tax Review. An original tax appeal from a final determination of the Indiana Board of Tax Review is commenced by filing a petition in the Tax Court and filing a written notice of appeal with the Indiana Board of Tax Review.(C)Appeals from Final Determinations of the Department of Local Government Finance. An original tax appeal from a final determination of the Department of Local Government Finance is commenced by filing a petition in the Tax Court.(D)Payment of Filing Fee. The petitioner shall pay to the Clerk of the Tax Court the filing fee as required by statute. No filing fee is required in an appeal prosecuted in forma pauperis or on behalf of a governmental unit. The filing fee shall be paid to the Clerk when the original tax appeal is filed. The Clerk shall not file any motion or other documents in the proceedings until the filing fee has been paid.(E)Copies of Petitions. Copies of the petition required under Section B of this rule shall be served upon those persons designated by any applicable statute. A petitioner complies with this Rule by serving a copy of the petition in the manner provided by Trial Rules 4.1 through 4.11 as applicable. Copies of the petition shall be served upon public officers only in their official capacities.(F)Filing the Record of Judicial Review. In original tax appeals filed under Sections (B) or (C) of this Rule, the petitioner shall request the Indiana Board of Tax Review or the Department of Local Government Finance to prepare a certified copy of the agency record by including the request in the petition. The petitioner shall conventionally file a certified copy of the record with the Tax Court within thirty (30) days after the date the Indiana Board of Tax Review or the Department of Local Government Finance files notice with the Tax Court indicating that the record has been prepared.(G)Automatic Briefing Schedule. In original tax appeals filed under Sections (B) or (C) of this Rule, the petitioner shall simultaneously file with the Tax Court its brief and the certified record as specified in Section (E). The respondent shall file its brief no later than thirty (30) days after the date the petitioner's brief was due. The petitioner may file a reply brief no later than fifteen (15) days after the date the respondent's brief was due.(H)Enjoining the Collection of a Tax. In certain circumstances, the collection of a listed tax, interest, and penalties is limited by statute. Nonetheless, if the petitioner seeks to enjoin the collection of a tax pending the original tax appeal, there must be included with the original tax appeal a petition to enjoin the collection of the tax, which petition must include a summary of the issues that the petitioner will raise in the original tax appeal, and the equitable considerations for which the Tax Court should order the collection of the tax to be enjoined.(I)Confidentiality of Court Records on Appeal.(1) Court Records are accessible to the public, except as provided in the Rules on Access to Court Records.(2) Procedures for Excluding Court Records from Public Access on Appeal. Any Court Record excluded from Public Access on appeal must be filed in accordance with the following procedures: (a) Notice to maintain exclusion from Public Access. (i) In cases where the Court Record is excluded from Public Access pursuant to Rules 5 or 6 of the Rules on Access to Court Records, the party or person submitting the confidential record must provide the separate written notice required by Access to Court Records Rule 5 identifying the specific Access to Court Records Rule 5(B), 5(C), or 5(D) ground(s) upon which the exclusion is based. (See Form # App.R. 11-5 )(ii) In cases where all Court Records are excluded from Public Access in accordance with Access to Court Records Rule 5(A), no notice of exclusion from Public Access is required.(b) Public Access and Non-Public Access Versions. Where only a portion of the Court Record has been excluded from Public Access pursuant to Access to Court Records Rule 5(B), 5(C), or 5(D), the following requirements apply: (i) Public Access Version. a. If a filing contains confidential Court Records to be excluded from Public Access, the confidential Court Record shall be omitted or redacted from this version.b. The omission or redaction shall be indicated at the place it occurs in the Public Access version. If multiple pages are omitted, a separate place keeper insert must be inserted for each omitted page to keep PDF page numbering consistent throughout.c. If the entire document is to be excluded from Public Access, the Access to Court Records ACR Form filed with the document will serve as the Public Access Version.(ii) Non-Public Access Version. a. If the omitted or redacted Court Record is not necessary to the disposition of the case on appeal, the excluded Court Record need not be filed or tendered in any form and only the Public Access version is required. The Access to Court Records ACR Form should indicate this fact. (See Form # App.R. 11-6 )b. If the omitted or redacted Court Record is necessary to the disposition of the case, the excluded Court Record must be separately filed or tendered as follows: 1. The first page of the Non-Public Access Version should be conspicuously marked "Not for Public Access" or "Confidential," with the caption and number of the case clearly designated.2. The separately filed Non-Public Access version shall consist of a complete, consecutively paginated replication including both the Public Access material and the Non-Public Access material.3. Use of green paper is abolished for E-Filing. Pages in the Non-Public Access version containing Court Records that are excluded from Public Access shall instead be identified with a header, label, or stamp that states, "CONFIDENTIAL PER RULES ON ACCESS TO COURT RECORDS" or "EXCLUDED FROM PUBLIC ACCESS PER RULES ON ACCESS TO COURT RECORDS."(iii) The requirements in Tax Court Rule 3(H)(2)(b) do not apply to cases in which all Court Records are excluded from Public Access pursuant to Access to Court Records Rule 5(A).(3) E-Filing document security codes settings. (a) Where only a portion of the Court Record has been excluded from Public Access pursuant to Rules 5(B), 5(C), or 5(D) of the Access to Court Record Rules, the E-Filing document security codes setting for the Public Access Version shall be "Public Document."(b) Where only a portion of the Court Record has been excluded from Public Access pursuant to Rules 5(B), 5(C), or 5(D) of the Access to Court Record Rules, the E-Filing document security codes setting for the Non-Public Access Version shall be "Confidential document under Admin. Rule 9."(c) In cases in which all Court Records are excluded from Public Access pursuant to Rule 5(A) of the Access to Court Record Rules, the E-Filing document security codes setting shall be "Confidential document under the Rules of Access to Court Records."(J)Attorney Information. Any attorney that enters an appearance and initiates an original tax appeal on behalf of the named petitioner under this rule, or who enters an appearance as amicus curiae or as an intervenor on behalf of the named petitioner, shall provide the following: (1) Certification that the contact information listed on the Indiana Supreme Court Roll of Attorneys for each attorney is current and accurate as of the date the appearance is filed (Attorneys can review and update their Roll of Attorneys contact information on the Clerk of Courts Portal;(2) Acknowledgment that all orders, opinions, and notices in the matter will be sent to the email address(es) specified by the attorney on the Roll of Attorneys regardless of the contact information provided on the notice of appearance; and(3) Acknowledgment that each attorney listed on the notice of appearance is solely responsible for keeping his/her Roll of Attorneys contact information accurate per Ind. Admis. Disc. R. 2(A).Amended Sept. 9, 2008, effective 1/1/2009; amended Sept. 2, 2014, effective 1/1/2015; amended Oct. 30, 2014, effective 1/1/2015; amended May 19, 2015, effective 5/19/2015; amended April 12, 2016, effective 7/1/2016; last amended Aug. 3, 2017, effective 1/1/2018; amended August 9, 2018, effective 9/1/2018; amended Nov. 15, 2019, eff. 1/1/2020; amended Dec. 19, 2019, eff. 1/1/2020.