15-5B-17. Court judgments and orders; confidentiality.

Except with regard to proceedings in the small claims division of the court pursuant to Code Section 15-5B-18, the court judge shall render all final judgments and interlocutory orders in writing, as appropriate, including therein a concise statement of the facts found and the conclusions of law reached. The court judge’s final judgment or interlocutory order shall, subject to law, grant such relief, invoke such remedies, and issue such orders as the court judge deems appropriate to carry out its final judgment or interlocutory order.#

The chief court judge shall adopt rules and regulations to address confidentiality of taxpayer information and proceedings before the court.#

The court judges shall adhere to the principle of stare decisis. The court judge’s interpretation of a tax statute subject to contest in one case shall be followed by the court in subsequent cases involving the same statute, and its application of a statute to the facts of one case shall be followed by court judges in subsequent cases involving similar facts, unless the court judge’s interpretation or application conflicts with that of an appellate court or the court judge provides satisfactory reasons for departing from prior precedent.#

Except as to a final judgment of the small claims division, all other final judgments of the court shall be indexed and published in such print or electronic form as the chief court judge deems best adapted for public convenience. Such publications shall be made permanently available and constitute the official reports of the court.#