Section 12-172 - Small claims procedures; election; judgeA. 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 or personal property does not exceed two million dollars. If the case under this paragraph is based on the income approach to value, the taxpayer shall comply with section 42-16052 no later than ten business days before the hearing.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.