12-171. Publication of decisions Decisions of the tax court that the court finds are of general public interest, other than decisions relating to ad valorem property tax, shall be published and distributed in the same manner as provided for the publication and distribution of the opinions of the supreme court. 12-172. Small claims procedures; election; judge A. A taxpayer may elect to use simplified, small claims procedures in the following cases: 1. Disputes concerning the valuation or classification of property in which the property is class three property as described in section 42-12003 or in which the full cash value of all real and personal property does not exceed one million dollars. 2. Disputes concerning all other taxes in which the amount of the taxes, interest at the time of assessment and penalties in dispute is less than five thousand dollars. B. A taxpayer elects to use small claims procedures by indicating in the caption of the complaint that the matter is a small claims procedure in the tax court. C. The judge or a commissioner of the tax court shall hear small claims cases.



12-173. Notice; dismissal; removal A. After the taxpayer makes an election to use small claims procedures, the applicable state or local taxing authority shall be notified and provided a copy of the complaint by mail by the clerk of the tax court and becomes a party to the small claims case after receiving the notice. B. A taxpayer may dismiss a small claims case before the entry of judgment by notifying the clerk of the tax court in writing. A dismissal by the taxpayer is with prejudice. C. The judge or commissioner may reclassify a small claims procedure as a regular tax court case if the requirements of section 12-172 are not met. 12-174. Hearing; representation; no appeal right A. A small claims hearing shall be informal and the judge or commissioner may hear any testimony and receive any evidence necessary for a just and equitable determination of the case. All testimony shall be given under oath. B. A party in a small claims case may appear on his own behalf or may be represented by an attorney licensed in this state or any other person the court allows to participate in the hearing. C. The judgment in a small claims case in the tax court is conclusive on all parties and shall not be appealed. The judgment may include any orders necessary to effectuate the judgment but shall not be considered as judicial precedent or be given any effect in any other proceeding.







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