(1) for proceedings pertaining to the correctness, existence or absence of an entry on the roll of rental values:(a) $40, where the value entered on the roll is less than or equal to $50,000;
(b) $130, where the value entered on the roll is greater than $50,000;
(2) for proceedings pertaining to the correctness, existence or absence of an entry on the property assessment roll:(a) $75, where the value entered on the roll is less than or equal to $500,000;
(b) $300, where the value entered on the roll is greater than $500,000 but less than or equal to $2,000,000;
(c) $500, where the value entered on the roll is greater than $2,000,000 but less than or equal to $5,000,000;
(d) $1,000, where the value entered on the roll is greater than $5,000,000.