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Motion for leave to file late property assessment appeal granted due to failure to receive notice.
The moving party purchased a property and subsequently discovered outstanding property taxes resulting from a retroactive change in classification by MPAC.
The moving party did not receive the 2018 or 2019 property assessment notices due to them being mailed to the previous owner and a postal strike.
The moving party brought a motion for leave to file a late appeal under Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure.
The Board found that the moving party did not receive the notices and acted diligently to investigate the arrears.
The Board exercised its discretion under Rule 17 to extend the 30-day time limit for filing the late appeal, finding it fair and not prejudicial to the respondents.
The motion was allowed and leave to appeal was granted.
