The appellant appealed the 2024 property assessment for a vacant land lot.
The respondent MPAC brought a motion to dismiss the appeal based on issue estoppel, arguing that the 2016 current value assessment had already been decided in a 2023 appeal via Minutes of Settlement.
The appellant argued it did not participate in the 2023 appeal and did not receive the relevant correspondence.
The Board found that the three preconditions for issue estoppel were met and that the appellant had been properly served with notices at its correct mailing address.
The Board exercised its discretion to apply issue estoppel, prioritizing the finality of litigation, and dismissed the appeal.
