sec.157How to appeal

### sec.157 How to appeal An appeal is started by filing a notice of appeal (a valuation appeal notice ). Subject to section 158 , an appeal can not be started after 60 days after the day of issue stated in the objection decision notice (the appeal period ). A valuation appeal notice must state— the grounds of appeal; and the amount the appellant seeks for the valuation; and if the appellant claims a site improvement deduction or a higher site improvement deduction—the site improvement deduction claimed. A valuation appeal notice may relate to the objection decision for only 1 objection. The requirements under this section are the valuation appeal requirements . s 157 amd 2013 No. 23 s 145 (sec.157-ssec.1) An appeal is started by filing a notice of appeal (a valuation appeal notice ). (sec.157-ssec.2) Subject to section 158 , an appeal can not be started after 60 days after the day of issue stated in the objection decision notice (the appeal period ). (sec.157-ssec.3) A valuation appeal notice must state— the grounds of appeal; and the amount the appellant seeks for the valuation; and if the appellant claims a site improvement deduction or a higher site improvement deduction—the site improvement deduction claimed. (sec.157-ssec.4) A valuation appeal notice may relate to the objection decision for only 1 objection. (sec.157-ssec.5) The requirements under this section are the valuation appeal requirements . - (a) the grounds of appeal; and - (b) the amount the appellant seeks for the valuation; and - (c) if the appellant claims a site improvement deduction or a higher site improvement deduction—the site improvement deduction claimed.