(a) A notice of appeal to the board of review must be lodged with the director on or before the date fixed by law for the taking of the appeal by either personal delivery, depositing the appeal in the mail, or by electronic transmission, provided that a notice of appeal cannot be lodged by facsimile transmission. Personal delivery shall include delivery by private delivery services. Private delivery services are those designated by the Internal Revenue Service. Notwithstanding any other provision to the contrary:
(1) A notice of appeal with payment of costs personally delivered shall be deemed to have been lodged with the director when personally delivered before the close of city business hours;
(2) A notice of appeal with payment of costs deposited in the mail, postage prepaid, and properly addressed to the director, shall be deemed to have been lodged with the director on the date shown by the postal service cancellation mark stamped upon the envelope or other appropriate wrapper containing the notice of appeal; and
(3) A notice of appeal transmitted electronically, properly addressed to the director, with payment of costs also transmitted electronically, shall be deemed lodged with the director on the date the electronic transmission and electronic payment are electronically received by the server designated by the director to receive appeals and payment of costs transmitted electronically.
(b) The notice of appeal must be in writing and any such notice, however informal it may be, identifying the assessment involved in the appeal, stating the valuation claimed by the taxpayer and the grounds of objection to the assessment shall be sufficient, provided the payment of costs to be deposited by the taxpayer pursuant to § 8-12.10, including the payment of costs electronically, must be made on or before the date fixed by law for the taking of the appeal to perfect the appeal and for the board of review to have jurisdiction to hear the appeal. Upon the necessary information being furnished by the taxpayer to the director, the director shall prepare the notice of appeal upon request of the taxpayer or county and any notice so prepared by the director shall be deemed sufficient as to its form.
(c) The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary for the determination of the objections raised by the taxpayer in the notice of appeal. Any objection involving the Constitution or laws of the United States may be included by the taxpayer in the notice of appeal and in such case the objections may be heard and determined by the tax appeal from a decision of the board of review; but this provision shall not be construed to confer upon the board of review the power to hear or determine such objections. Any notice of appeal may be amended at any time before the board’s decision; provided the amendment does not substantially change the dispute or lower the valuation claimed.
(Sec. 8-12.9, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 12, § 8-12.9) (Am. Ords. 93-20, 07-48)