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9/21/18Preparing A Certified Lower Court Record for Appeals Example using SWITCH Appellate Rules of ProcedureWhat is an Appeal? An appeal is a formal request that a higher court review the decision
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Preparing a certified lower involves creating a document that states a lower value than the original value for a specific purpose.
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The purpose of preparing a certified lower is to reduce the stated value for a specific purpose, such as tax calculations or asset valuation.
The certified lower must include details of the original value, the lowered value, the reason for the reduction, and the signatures of authorized individuals.
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