Section 36.01.01.046 - NOTICE OF APPEAL: BOE APPEALS01.Separate Notice. Each parcel assessment appealed must use a separate Board Appeal Form or separate notice of appeal.02.BOE Appeal. An appeal brought under Section 63-511, Idaho Code, the notice of appeal shall contain: a. A legal description of the property relating to the appeal;b. A copy of the county board of equalization's final decision, and when available, the decision's postmarked mailing envelope or any accompanying certificate of service;c. For a valuation appeal, a clear declaration of the alleged market value for the subject property. For a property tax exemption claim, the Idaho Code section(s) associated with the claim and a summary of the factual basis supporting why exempt status should be granted or denied; andd. A copy of the final tax assessment notice for the assessment appealed.Idaho Admin. Code r. 36.01.01.046