The moving party sought an extension of time to bring appeals regarding the assessment of two properties operating as a hydro-electric generating station, alleging palpable errors in the assessment roll under section 40.1(b) of the Assessment Act.
The moving party claimed it was subjected to double taxation by paying both municipal property taxes and the Gross Revenue Charge.
The Assessment Review Board dismissed the motion, finding that the alleged errors were not palpable.
The Board noted that the moving party had previously withdrawn appeals for the same taxation years, the errors were not plain and obvious, and the failure to pursue the appeals earlier constituted an error in judgment rather than an inadvertent mistake.
