R12-5-2302. Notice of Appeal

A. A person that files a notice of appeal under A.R.S. § 37-215 shall ensure that the notice is written and contains a clear and concise statement of the grounds for appeal and the specific relief requested. B. If a notice of appeal regards a final decision of the Commissioner relating to classification or appraisal of lands or improvements, the person filing the notice of appeal shall file it with the Commissioner under this Article. C. If a notice of appeal regards a final decision of the Commissioner not relating to classification or appraisal of lands or improvements, the person filing the notice of appeal shall file it with the Department under A.R.S. Title 41, Chapter 6, Article 10.