1. (a) Subject to subsection (b), with respect to determinations as to whether any issues or evidence may be heard in an original tax appeal that was not heard in the administrative hearing or proceeding, the tax court is governed by the law that applied before the creation of the tax court to appeals to trial courts of final determinations made by the department of state revenue and the state board of tax commissioners.

2. (b) Judicial review of disputed issues of fact must be confined to:

   1. (1) the record of the proceeding before the Indiana board of tax review; and

   2. (2) any additional evidence taken under section 5 of this chapter.

      The tax court may not try the case de novo or substitute its judgment for that of the Indiana board of tax review. Judicial review is limited to only those issues raised before the Indiana board of tax review, or otherwise described by the Indiana board of tax review, in its final determination.

3. (c) A person may obtain judicial review of an issue that was not raised before the Indiana board of tax review only to the extent that the:

   1. (1) issue concerns whether a person who was required to be notified of the commencement of a proceeding under this chapter was notified in substantial compliance with the applicable law; or

   2. (2) interests of justice would be served by judicial resolution of an issue arising from a change in controlling law occurring after the Indiana board of tax review's action.

      [Pre-2004 Recodification Citation: 33-3-5-14.]

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