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 A.R.S.§ 42-221 shall be com­menced by filing a copy of the form prescribed in that section that was filed with the assessor together with a copy of the assessor’s decision.
4. D. All appeals filed pursuant to A.R.S. § 42-606 shall be com­menced by filing a copy of the form prescribed in A.R.S. § 42-604 that was filed with the assessor.
5. E. All appeals filed pursuant to A.R.S. § 42-179.03 shall be filed on the form prescribed in that section.
6. F. In all appeals of property which is valued by the Department the petitioner shall submit the Board’s appeal form TA-200/84 attached as Exhibit A. (TA-200/84 forms may be obtained from the State Board of Equalization.)

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

Emergency rule adopted effective February 1, 1996, in effect for a maximum of 180 days (Supp. 96-1).