The parties to proceedings before the commission shall be designated as follows: a person filing a petition for review shall be called the petitioner; a person required to respond to that petition for review shall be called the respondent.

Note: Any person appealing a decision of the tax appeals commission, in addition to serving the appeal petition on each adverse party, is required by s. 227.53 (1) (a), Stats., to serve the commission.

History

History: Cr. Register, October, 1983, No. 334, eff. 11-1-83.