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ATTORNEYS FOR APPELLANT Stephen Carter Attorney General Andrew W. Swain Special Counsel John D. Snethen Amber Merlau St. Amour Deputy Attorney Generals Indianapolis, Indiana

ATTORNEY FOR APPELLEE Stephen H. Rabe Richmond, Indiana ATTORNEYS FOR AMICUS CURIAE TAXATION SECTION OF THE INDIANA STATE BAR ASSOCIATION Larry J. Stroble Randal J. Kaltenmark Indianapolis, Indiana ATTORNEY FOR AMICUS CURIAE TAX CONSULTANTS, INC. Timothy J. Vrana Columbus, Indiana

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In the

Indiana Supreme Court
_________________________________ No. 49S10-0412-TA-504 WAYNE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Appellant (Respondent below), v. UNITED ANCIENT ORDER OF DRUIDSGROVE #29, Appellee (Petitioner below). _________________________________ Appeal from the Indiana Tax Court, No. 49T10-0406-TA-25 The Honorable Thomas G. Fisher, Judge _________________________________ On Petition for Interlocutory Appeal _________________________________ May 18, 2006 Boehm, Justice. We hold that Indiana Tax Court Rule 3 and the provisions of the Administrative Orders and Procedures Act ("AOPA") governing the timing for filing the agency record in appeals of

property tax assessments do not conflict. AOPA provides that filing of the record to permit judicial review of an agency action is timely if, among other things, the court allows an extension of the time provided by AOPA. We conclude that a filing in compliance with Tax Court Rule 3 is within "further time allowed by the court" as AOPA contemplates. Facts and Procedural Background On May 28, 2004, the United Ancient Order of Druids-Grove #29 ("Druids") appealed a property tax assessment to the Indiana Tax Court. Druids' petition contained a request that the Indiana Board of Tax Review ("IBTR") prepare the agency record in accordance with subsections (B)(7) and (E) of Tax Court Rule 3. The Wayne County Property Tax Assessment Board of Appeals ("PTABOA") moved to dismiss Druids' appeal on the ground that the record was filed outside the time provided by AOPA and therefore the Tax Court had no jurisdiction. Druids responded that Tax Rule 3(E) governed filing of the record and that the time to file under Rule 3(E) had not yet expired. The Tax Court held that to the extent AOPA and Tax Court Rule 3(E) conflict, the Rule prevails and therefore the time for filing the agency record was governed by Rule 3(E). See also Long v. Wayne County Prop. Tax Assessment Bd. of Appeals, 820 N.E.2d 190, 193 (Ind. Tax Ct. 2005), trans. denied (reaching the same conclusion). That order was certified for interlocutory appeal and we granted PTABOA's petition for review in an unpublished order. Standard of Review Indiana Code section 33-26-6-2(a) (2004) provides "If a taxpayer fails to comply with any statutory requirement for the initiation of an original tax appeal, the tax court does not have jurisdiction to hear the appeal." One "statutory requirement" is that appeals of property tax assessments are now governed by AOPA. See also Miller Vill. Prop. Co. LLP v. Ind. Bd. of Tax Review, 779 N.E.2d 986, 990 (Ind. Tax Ct. 2002), trans. denied (taxpayer's failure to name correct party as required by AOPA deprived Tax Court of jurisdiction of the case). The timing of filing the agency record implicates neither the subject matter jurisdiction of the Tax Court nor personal jurisdiction over the parties. Rather, it is jurisdictional only in the sense that it is a statutory prerequisite to the docketing of an appeal in the Tax Court. That issue is properly

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raised by means of a motion under Rule 12(B)(1) for lack of jurisdiction or 12(B)(6) for failure to state a claim, depending on whether the claimed defect is apparent on the face of the petition. The standard of appellate review of rulings on motions to dismiss on jurisdictional grounds depends on whether the trial court resolved disputed facts, and if so, whether the trial court conducted an evidentiary hearing or ruled on a paper record. GKN Co. v. Magness, 744 N.E.2d 397, 401 (Ind. 2001). We review de novo a ruling on a motion to dismiss for lack of jurisdiction if the facts are not disputed or, as here, the court rules on a paper record. Id. I. The Interplay of Tax Court Rule 3(E) and Indiana Code section 4-21.5-5-13 Effective January 1, 2002, the Indiana General Assembly substantially revised the Indiana statutes governing appeal of property tax assessments. Among the revisions was a provision that appeal to the Tax Court of a property tax assessment is now governed by AOPA. Ind. Code

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