1. (a) As used in this section, the term "DRA file" means the record on which the DRA's final decision was based, including a copy of the DRA's final decision.
2. (b) Upon receipt of the appeal, the board shall send a copy of the appeal document to the DRA.
3. (c) The DRA shall submit, within 20 days, a copy of the DRA file and send a letter to the taxpayer, stating the DRA file has been sent to the board.
4. (d) If the board determines the appeal document was timely and properly filed, the appeal shall be processed. If not, the appeal will be dismissed.

Source. #5638, eff 9-1-93; ss by #6762, eff 7-1-98; ss by #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07; ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23