State Board of Tax Commissioners v. Ispat Inland, Inc.

SHEPARD, Chief Justice.

A taxpayer protested because the local assessor outsourced a personal property audit to a third party contractor. It sought relief in the Indiana Tax Court. The Tax Court rejected a challenge to its subject matter jurisdiction and enjoined the county from proceeding with the audits.

Applying standard principles of statutory construction and administrative law, we hold that the Tax Court does not have subject matter jurisdiction to enjoin an audit being pursued by the assessor's contractor. We therefore reverse.

Facts and Procedural History

Ispat Inland, Inc. ("Ispat") owns…