The appellant, Hozalla Kabob Inc., requested the reinstatement of its 2016 property assessment appeal, which it had inadvertently withdrawn due to a misunderstanding of a settlement for the 2017 taxation year.
Although the request was filed outside the 30-day limit under Rule 122, the Assessment Review Board extended the time, finding minimal prejudice and a good faith error.
The Board granted the request and reinstated the appeal.
