1. A. All appeals and other pleadings filed with the Board shall be typewritten or legibly written.
2. B. All appeals filed with the Board shall comply with statutory requirements.
3. C. All appeals filed pursuant to Arizona Revised Statutes ("A.R.S.") § 42-245(A) and 42-606(B) shall be on the form DOR 82130 (REVISED 9/91), incorporated herein by refer­ence and on file with the Office of the Secretary of State and shall include the decision of the Board of Equalization signed by the owner or his attorney. This rule does not include any later amendments or additions of the forms herein referenced. (DOR 82130 forms may be obtained from the Department or your local Assessor's office.)
4. D. All appeals filed pursuant to A.R.S. § 42-243(A), 42-405(C) or 42-245(C) shall be on the Board's form TA-220, on file with the Secretary of State's Office, and shall include the decision of the County Board. The Board's appeal forms shall include the property owner's name and address, the parcel identifica­tion number or roll number of the property appealed, an attached list of all property under appeal if more than one par­cel or roll number is appealed with one form, the noticed value and classification of the property appealed, the owner's opin­ion of value or classification of the property appealed and sub­stantial information to justify the owner's opinion, the Assessor's decision of valuation and classification, the owner's signature or the signature of the owner's attorney. Failure to comply with this rule may result in the appeal being refused by the Clerk.
5. E. In all appeals of property which is valued by the Department, the petitioner shall submit the Board's appeal form TA-200, on file with the Secretary of State's Office. The Board's appeal forms shall include the property tax number of the property appealed, the name and address as listed on the tax roll, a description of the property use, the petitioner's opinion of value or classification of the property appealed and a basis for the appeal, the Department's decision of value and the date of decision, an indication of the authority under which the appeal was filed, and the signature of an authorized representative or attorney. Failure to comply with this rule may result in the appeal being refused by the Clerk.
6. F. The Clerk shall promptly notify a petitioner of the reasons for refusal of an appeal.

7. G. An appeal is deemed filed either:

   1. 1. On the date the appeal is received by the Board, or

   2. 2. As of the date the appeal is postmarked by the United States Postal Service,

      whichever is earlier.

Historical Note

Former Rule 2. Amended effective January 16, 1975 (Supp. 75-1). Former Section R16-2-102 renumbered and amended as Section R16-2-103 effective April 10, 1984 (Supp. 84-2). Section R16-2-103 repealed, new Section adopted effective May 27, 1992 (Supp. 92-2).