12-167
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12-167. Filing fees; filing by mail A. Except as provided in subsection B of this section, the filing and appearance fees in the tax court are the same as the statutory fees in the superior court and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision. B. The filing and appearance fees for small claims actions in the tax court are established pursuant to section 12-284 and are subject to the same exemptions provided by law for this state or a county, city, town or political subdivision. If the tax judge determines that a small claims action should be heard as a regular tax court case, the judge shall require the parties to pay the full fees prescribed in subsection A of this section less any filing and appearance fees already paid. C. Actions filed in the tax court are subject to all fees for the services and in the amounts prescribed in section 12-284 for the clerk of the superior court. D. Filings with the tax court may be made by mail. If a pleading is filed by mail, the date of the postmark is the date of filing. |