Does the Tax Court have a small claims division?
A. Yes, the Tax Court has a small claims docket List of documents in a case that have been filed with the Clerk’s office and the date on which they were filed.. A claim for refund of tax from the Department in which the amount in controversy does not exceed $5,000 for any year or an appeal from a final determination of an assessed value not exceeding $45,000 by the Indiana Board may qualify as a small claim. Like small claims proceedings in other courts, Tax Court small claims cases are less formal than plenary docket cases. An advantage to the small claims docket is that prevailing petitioners are entitled to a refund of their filing fee.
