The moving party brought a motion to review a Board decision that dismissed its property assessment appeals for failing to notify the Board that a Statement of Issues had been served by the ordered deadline.
The Board found that the grounds for review under Rule 145 were not strictly met, as there was no denial of natural justice or procedural fairness.
However, the Board granted the motion and reinstated the appeals as an 'amnesty', recognizing that stakeholders were not adequately forewarned about the strict enforcement of the updated Rules.
