An appeal made under section 30 shall, as appropriate -
(a) specify -
(i) the grounds on which the appellant considers that the value of the property, the subject of the appeal (in this section referred to as ''the property concerned''), being the value as determined under section 19 or 28, is incorrect, and
(ii) by reference to values stated in the valuation list in which the property concerned appears of other comparable properties, what the appellant considers ought to have been determined as the property's value,
(b) specify the grounds on which the appellant considers any detail in relation to the property concerned (other than the property's value) as stated in the valuation certificate or notice concerned is incorrect,
(c) specify the grounds on which the appellant considers that the property concerned ought or ought not to have been included in, or, as the case may be, to have been excluded from, the relevant valuation list and, in case the appellant considers the property