IC 33-26-9
Chapter 9. Fees
IC 33-26-9-1
Filing fees
Sec. 1. When a complaint is filed, a taxpayer who initiates an
original tax appeal shall pay to the clerk of the tax court the same fee
as provided in IC 33-37-4-7 for actions in probate court.
As added by P.L.98-2004, SEC.5.
IC 33-26-9-2
Witness fees and mileage
Sec. 2. A witness who testifies before the tax court is entitled to
receive the same fee and mileage allowance provided to witnesses
who testify in a circuit court. The person who calls the witness to
testify shall pay the witness fee and mileage allowance.
As added by P.L.98-2004, SEC.5.
IC 33-26-9-3
Transcript fees
Sec. 3. The tax court may fix and charge a fee for preparing,
comparing, or certifying a transcript. However, the tax court's fee
may not exceed the fee charged by circuit courts for the same
service.
As added by P.L.98-2004, SEC.5.
IC 33-26-9-4
Fees; collection; disposition
Sec. 4. The clerk of the tax court shall collect the fees imposed
under sections 1 and 3 of this chapter. The clerk shall transmit the
fees to the treasurer of state. The treasurer shall deposit the fees in
the state general fund.
As added by P.L.98-2004, SEC.5.
IC 33-26-9-5
Filing fee refund
Sec. 5. If a taxpayer prevails in a complaint that is placed on the
small claims docket under IC 33-26-5, the tax court shall order the
refund of the taxpayer's filing fee under section 1 of this chapter from
the state general fund. The auditor of state shall pay a warrant that is
ordered under this section.
As added by P.L.98-2004, SEC.5.