1. (a) To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:

   1. (1) the nature of the case;
   2. (2) the facts on which the appeal is based; and
   3. (3) each question presented for review by the Tax Court.
2. (b) An opposing party shall respond in accordance with the rules of procedure of the Tax Court.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1997, c. 98, § 1, eff. July 1, 1997.

Formerly Art. 81, § 229.