Section 13-516 - Petition and response.
§ 13-516. Petition and response.
(a) Petition.- To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:
(1) the nature of the case;
(2) the facts on which the appeal is based; and
(3) each question presented for review by the Tax Court.
(b) Response to petition.- An opposing party shall respond in accordance with the rules of procedure of the Tax Court.
[An. Code 1957, art. 81, § 229; 1988, ch. 2, § 1; 1997, ch. 98.]