Section 35-2-01-03-102 - The procedures for filing an appeal shall be:1. The aggrieved person must submit a request for appeal in writing; 2. The request must be submitted to the Executive Director of the Board of Tax Appeals and a copy must be sent to the Department; and 3. The request must be made within fifteen (15) days of the date the person received notice from the Department. 35 Miss. Code. R. § 2-01-03-102