The tag must be the very first item in the file , even before the opening html or header tags. You use this attribute because you are using the meta tag to communicate with the server. The value for the attribute is refresh , an action value most servers have agreed to understand. The word refresh does not need to be in quotes. It tells the browser how to go about performing the refresh action.
Content can contains several value items.
First is the number of seconds to wait before beginning the refresh action. If you have only this number as the content value, then the current page will keep refreshing itself. A second item within the content attribute value is the URL of the next file to call from the server. The entire value of the content attribute must be surrounded by quotation marks, because this information is getting passed along to the server. Separate items within the value by semicolons.