Section 36.01.01.048 - ACKNOWLEDGMENT01.Acknowledgment Letter. An acknowledgment letter will be mailed within fourteen (14) days of the receipt of an appeal in the Board's office. The Board may acknowledge multiple appeals by the same party with a single letter. Such acknowledgment does not constitute a formal consolidation of the appeals.02.Defective Appeal. An appeal that is found to be materially defective, untimely, or not substantially in compliance with the requirements of this chapter will be dismissed.Idaho Admin. Code r. 36.01.01.048