Sec. 1. The tax court shall establish a small claims docket for processing:

(1) claims for refunds from the department of state revenue that do not exceed five thousand dollars ($5,000) for any year; and

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code 33-26-5-1

  • Docket: A log containing brief entries of court proceedings.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) appeals of final determinations of assessed value made by the Indiana board of tax review that do not exceed forty-five thousand dollars ($45,000).

[Pre-2004 Recodification Citation: 33-3-5-12.]

As added by P.L.98-2004, SEC.5.