Ind. Code § 33-26-3-2
In addition to the jurisdiction described in section 1 of this chapter, the tax court has:
(2) exclusive jurisdiction over any case that was an initial appeal of a final determination made by the state board of tax commissioners before January 1, 2002.
[Pre-2004 Recodification Citation: 33-3-5-2.]
As added by P.L.98-2004, SEC.5.