- (a) A municipality shall, within the statutory period and in writing, file an appeal of its equalized valuation with the board along with the proper filing fee under Tax 501.01.
(b) The municipality shall include the following it its appeal document:
- (1) The municipality's name, contact person, address, and telephone number; and
- (2) The reasons for disagreeing with the DRA's equalized valuation.
- (c) The municipality's appeal document shall state the reasons for disagreeing with the equalized valuation with sufficient specificity to allow the board and DRA to understand the municipality's arguments. Conclusory statements without supporting arguments or data shall be insufficient.
Source. #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