The moving party brought a motion for an order extending the time to bring assessment appeals for the 2019 to 2021 taxation years, arguing that an overstatement of the property's gross leasable area by over 30% constituted a palpable error in the assessment roll.
The Assessment Review Board found that while large measurement errors can be palpable, the error in this case was not of sufficient magnitude to be conspicuous, plain, and obvious.
As there was no palpable error, the statutory precondition for extending the time to appeal was not met, and the motion was denied.
