Section 792.10277. Commencement of proceedings.

(1) The petition shall be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with the tribunal’s form.

(2)     The petition shall set forth the facts upon which the petitioner relies in making petitioner’s claim for relief.

(3)   For property tax contested cases, a copy of the notice or action taken by the local board of review shall be attached. For special assessment proceedings, a copy of the resolution confirming the special assessment roll shall be attached. For non-property tax proceedings, a copy of the final assessment notice or other order being appealed shall be attached.

(4)   Any evidence attached to or submitted with a petition shall be served on the opposing party or parties or their attorney or authorized representative, as required by R 792.10287(1). Evidence not served on the opposing party or parties or their attorney or authorized representative may be excluded, as provided by R 792.10287(1).

History: 2013 AACS; 2015 MR 1, Eff. Jan. 15, 2015.