(b) The reasonable cost of any study, analysis, engineering report, test or project that is found by the bureau to be necessary for the preparation of the party's case; and

(c) Reasonable attorney's fees.

The bureau shall determine the amount of the award made under divisions (b) and (c).

B. "Reasonable administrative costs" includes only those costs incurred pursuant to paragraph A on or after whichever of the following is the earliest:

(1)__The date of the receipt by the taxpayer of the notice of the decision of the assessor;

(2) The date of the notice of deficiency; or

(3) The date on which the first letter of proposed deficiency that allows the taxpayer an opportunity for administrative review by the assessor is sent.

12.__Reasonable litigation costs.__"Reasonable litigation costs" includes:

A.__Reasonable court costs; and

B.__Based upon prevailing market rates for the kind or quality of services furnished:

(1) The reasonable expenses of expert witnesses in connection with a court proceeding, except that an expert witness may not be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State;

(2) The reasonable cost of any study, analysis, engineering report, test or project that is found by the court to be necessary for the preparation of the party's case; and