31. An appeal before the Provincial Court is exercised by a mere motion, three copies of which must be filed in the office of the Court.
Such copies may also be filed by sending them, by registered mail, to the clerk of the Provincial Court sitting for the district where the appeal is to be instituted.
When these copies have been filed and the amount of $15 mentioned in section 32 has been paid, the clerk of the Court shall immediately send two of these copies to the Minister, who shall then send without delay copies of all the documents relating to the objection and to the determination of the real estate tax refund.