The cases over which the tax court has exclusive original jurisdiction are referred to as original tax appeals in this article. The tax court does not have jurisdiction over a case unless:

1. (1) the case is an original tax appeal; or

2. (2) the tax court has otherwise been specifically assigned jurisdiction by statute.

   [Pre-2004 Recodification Citation: 33-3-5-2.]

As added by P.L.98-2004, SEC.5.