The Indiana Constitution gives the judicial power of the state to a supreme court, a court of appeals, circuit courts and any other courts that the General Assembly creates (Indiana Constitution, Article 7, Section 1). In Indiana there are three appellate-level courts: the Indiana Supreme Court, the Indiana Court of Appeals, and the Indiana Tax Court.

Indiana ’s three appellate courts are based in the state capital of Indianapolis; they handle appeals from trial courts all over the state. The Indiana Supreme Court is the highest court of the state. It has the duty not only to decide appeals but also to supervise the state’s whole judicial branch. The Court of Appeals is the intermediate (an in-between) appellate court that usually decides the appeal from the trial courts first. The Indiana Tax Court is a special appellate court that is responsible for many tax-related cases.

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