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Extension of time to appeal property assessment denied despite palpable error due to owner's unexplained delay.
The property owner requested an extension of time to bring assessment appeals for the 2009 to 2022 taxation years, alleging a palpable error because the property was assessed as having a basement when it had been filled in.
The Assessment Review Board found that a palpable error existed for the 2010 to 2021 taxation years.
However, the Board declined to exercise its discretion to extend the time for bringing appeals, noting the property owner's failure to explain its delay and its own conduct in causally contributing to the error.
