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R 792.10277 Commencement of proceedings.

Rule 277.
(1) An appeal is commenced by mailing or delivering a petition to the tribunal with the appropriate filing fee within the time periods prescribed by statute and R 792.10219. An appeal may also be commenced by submitting a petition electronically to the tribunal within the time periods prescribed by statute, if provided for by the tribunal.
(2) The petition shall be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with the tribunal's form.
(3) The petition shall set forth the facts upon which the petitioner relies in making petitioner's claim for relief.
(4) For property tax proceedings, a copy of the notice or action taken by the local board of review shall be attached, if available. For special assessment proceedings, a copy of the resolution confirming the special assessment roll shall be attached, if available. For non-property tax proceedings, a copy of the final assessment notice or other order being appealed shall be attached, if available.
(5) Any evidence attached to or submitted with a petition shall be served on the opposing party or parties or their attorney or authorized representative, as required by R 792.10287(1). Evidence not served on the opposing party or parties or their attorney or authorized representative may be excluded, as provided by R 792.10287(1).