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

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

2. (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.