(a) If one party seeks review of a State Tax Commission decision by filing a petition for judicial review in the district court, while another party seeks review in the Supreme Court through a direct appeal, the direct appeal will be, absent compelling circumstances:
(1) stayed pending resolution of the district court proceeding; and
(2) dismissed after the district court issues a final appealable order and upon notice to the Appellate Court by the prevailing party.
(b) Assuming an absence of compelling circumstances under paragraph(a), all issues raised in the direct appeal may be raised by any party in the district court proceeding. If not raised in the district court proceeding, the direct appeal issues will be waived and subject to dismissal with the direct appeal when the district court issues a final appealable order.
(c) A party may not seek review simultaneously in both the district court and the Supreme Court. However, a party that has sought review in either the district court or the Supreme Court may join the proceeding filed by another party in the separate court by filing a cross-appeal or by intervening in the district court.