Ind. Code ch. 33-26-9

in effect

Ind. Code § 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. [Pre-2004 Recodification Citation: 33-3-5-16.] As added by P.L.98-2004, SEC.5.

Ind. Code § 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. [Pre-2004 Recodification Citation: 33-3-5-17.] As added by P.L.98-2004, SEC.5.

Ind. Code § 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. [Pre-2004 Recodification Citation: 33-3-5-18.] As added by P.L.98-2004, SEC.5.

Ind. Code § 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. [Pre-2004 Recodification Citation: 33-3-5-19.] As added by P.L.98-2004, SEC.5.

Ind. Code § 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 state comptroller shall pay a warrant that is ordered under this section. [Pre-2004 Recodification Citation: 33-3-5-20.] As added by P.L.98-2004, SEC.5. Amended by P.L.9-2024, SEC.505.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/33Fetched: 10/17/2026