If the VOA has fined you for not sending them some information, you should complete this form and return it to us with a copy of the penalty notice. You must appeal within 28 days of the date the penalty was sent. Making this appeal will not prevent the valuation officer from issuing further penalty notices. If you receive any further penalty notices about the same case, you do not need to make further appeals. Once you have made an appeal, the valuation officer cannot ask you to pay any penalties until we have made our decision.