If the Court determines that a case designated as a small tax claim does not meet the requirements of Section 12-172, Arizona Revised Statutes, the case shall be reclassified as a record tax case. The clerk shall assign a new number as directed in Rule 4, and shall assess the taxpayer and all other parties for whom the payment of filing and appearance fees are not exempt, with the difference between what such party paid to file or appear, and the statutory fees required for a record tax case. Parties are to pay such assessment within 10 days of notice by the clerk.