Rule 4 - Jurisdiction over Respondents and Service of Process(A)Appeals from Final Determinations of the Department of State Revenue and the Department of Local Government Finance.(1) Notwithstanding anything to the contrary herein, the Tax Court acquires jurisdiction over the Department of State Revenue or the Department of Local Government Finance upon the filing of a petition with the clerk of the Tax Court seeking to set aside a final determination of either of such state agencies, as the case may be. The clerk of the Tax Court shall promptly transmit copies of a petition filed in the Tax Court to the Attorney General and to the state agency named as the respondent in such petition and shall state in accompanying transmittal letters: (1) the date on which the petition was filed; (2) the date on which the petition is being mailed to the Attorney General and the respondent state agency; and (3) the time within which these rules require a responsive pleading. Nothing in this rule shall relieve a party from complying with the statutory requirements for bringing an original tax appeal. (2) In original tax appeals of final determinations of the Department of State Revenue or the Department of Local Government Finance, it shall not be necessary to serve summons on the Attorney General, the Department of State Revenue, or the Department of Local Government Finance. Service of summons in accordance with the Trial Rules shall be required of the Tax Court to acquire jurisdiction over any other persons; such service shall be made as provided in Trial Rule 4.11. (B)Appeals from Final Determinations of the Indiana Board of Tax Review.(1) In original tax appeals of final determinations of the Indiana Board of Tax Review, the Tax Court acquires jurisdiction over a party or person who under these rules commences or joins in the original tax appeal, is served with summons or enters an appearance, or who is subjected to the power of the Tax Court under any other law. (2) In original tax appeals initiated by taxpayers, the named respondent shall be the person or persons designated by statute as parties to judicial review of final determinations of the Indiana Board of Tax Review (3) In original tax appeals initiated by a government official or entity, the named respondent shall be the taxpayer who was a party to the proceeding before the Indiana Board of Tax Review. (4) Service of summons shall be required only with respect to the named respondent and any other person whom the petitioner seeks to join as a party. If the Department of Local Government Finance is a named respondent, service of summons shall be made upon the Commissioner of the Department of Local Government Finance. Service of summons shall be made in accordance with the Trial Rules. (C)Public Officers in Their Official Capacities. Public officers shall only be made parties to original tax appeals in their official capacities.(D)Substitution of Parties. (1) When a public officer who is made a party to an original tax appeal in his or her official capacity dies, resigns or otherwise no longer holds the public office, the officer's successor is automatically substituted as a party.(2) A party shall provide notice to the Tax Court of the succession in office of any party. The failure of any party to file a notice shall not affect the party's substantive rights. (3) The death or incompetence of any party on appeal shall not cause the original tax appeal to abate. Successor parties may be substituted for the deceased or incompetent parties. (E)Responding Party Attorney Information. Any attorney that enters an appearance on behalf of the named respondent under this rule, or who enters an appearance as amicus curiae or as an intervenor on behalf of the named respondent, shall provide the following:(1) Certification that the contact information listed on the Indiana Supreme Court Roll of Attorneys for each attorney is current and accurate as of the date the appearance is filed (Attorneys can review and update their Roll of Attorneys contact information on the Clerk of Courts Portal);(2) Acknowledgment that all orders, opinions, and notices in the matter will be sent to the email address(es) specified by the attorney on the Roll of Attorneys regardless of the contact information provided on the appearance form; and (3) Acknowledgment that each attorney listed on the notice of appearance is solely responsible for keeping his/her Roll of Attorneys contact information accurate per Ind. Admis. Disc. R. 2(A).Amended Dec. 15, 1995, effective 2/1/1996. Amended Dec. 21, 2001, effective 1/1/2002. Amended effective 4/2/2008; amended October 30, 2014, effective 1/1/2015; amended May 19, 2015, effective 5/19/2015; amended April 12, 2016 effective 7/1/2016; amended August 9, 2018, effective 9/1/2018.