The Supreme Court has five justices and is the court of last resort for the state of Indiana. It has the power to review and revise sentences imposed by lower courts and exercises original exclusive jurisdiction in many other types of matters. The Court of Appeals has 15 judges in five districts and is an intermediate appellate court with jurisdiction over all appeals not taken to the Supreme Court. It has no immediate jurisdiction except as authorized by Supreme Court rules to review directly final decisions of certain administrative agencies. The Tax Court has one judge with exclusive jurisdiction in original tax appeals, which are defined as cases that arise under the tax laws of this state and which are initial appeals of a final determination made by the Department of State Revenue of the State Board of Tax Commissioners. Appeals from the Tax Court are taken directly to the Supreme Court. Trial courts have jurisdiction in all civil and criminal cases and appellate jurisdiction over city and town courts. As of November 2020, there are 318 trial court judges in Indiana. Marion County small claims courts have nine judges and limited jurisdiction in certain civil cases where damages do not exceed eight thousand dollars ($8,000). City courts have 38 judges with limited jurisdiction, handling city ordinance violations, misdemeanors, and infractions. Town courts have 16 judges with limited jurisdiction, handling violations of town ordinances, misdemeanors, and infractions.