Section 42-16207 - Commencement of appeal; noticeA. A court appeal relating to valuation or classification of property is commenced by filing a notice of appeal with either the tax court or the superior court pursuant to section 12-163, subsection B.B. The notice of appeal shall contain a statement of the reasons why the valuation or classification is excessive or erroneous.C. If the department or the county requests an increase in full cash value, the response filed shall contain a statement of the reasons why the valuation or classification is insufficient or erroneous.