Sec. 3. 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) the case is an original tax appeal; or
(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.
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