Section 792.10217. Fees and charges.

The following fees shall be paid to the clerk in all entire tribunal proceedings upon filing, unless otherwise provided by the tribunal:

(a)    The fee for filing property tax appeal petitions:                                Filing fee

(i)    Allocation, apportionment, and equalization appeals........................$250.00.

(ii)    Valuation appeals.

Value in contention*                                                                                 Filing fee**

$100,000 or less.............................................................................................$250.00.

$100,000.01 to $500,000................................................................................$400.00.

More than $500,000…..................................................................................$600.00.

*Value in contention is the difference between the assessed value as established by the board of review and the state equalized value contended by the petitioner or the difference between the taxable value as established by the board of review and the taxable value contended by the petitioner, whichever is greater.

**The filing fee for multiple, contiguous parcels owned by the same person is the filing fee for the parcel that has the largest value in contention, plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

(b)    The fee for filing a motion to amend a property tax appeal petition to add a subsequent year assessment is equal to 50% of the fee provided in subdivision (a)(ii) of this rule for the assessment to be added.

(c)    The fee for filing a property tax appeal petition contesting a special assessment or a non- property tax appeal petition is $250.00.

(d)    The fee for filing a property tax appeal petition contesting the classification of property is $150.00.

(e)     The fee for filing a stipulation for entry of consent judgment instead of a property tax appeal or non-property tax appeal petition is $50.00.

(f)    ) If a petition has been filed, the fee for filing a stipulation for entry of consent judgment is

$50.00.

(g)      The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $100.00.

(h)    The fee for filing a motion to withdraw a petition is $0.00.

(i)       The fee for the filing of a stipulation or motion by an attorney or authorized representative who has entered an appearance in a proceeding to withdraw from or be substituted for in that proceeding is $0.00.

(j)    The fee for the filing of all other motions is $50.00.

(k)     The fee for the filing of multiple motions in a single document is the largest fee that would have been charged if each motion had been filed separately.

(l)    The fee for the certification of the record on appeal to the court of appeals is $100.00.

(m)    The fee for copies of pleadings and other documents is $ .50/page.

History: 2013 AACS.