The moving party brought a motion to reinstate property assessment appeals that were previously dismissed for failing to notify the Board that a Statement of Issues had been served by the ordered deadline.
The Board found that the moving party did not meet the strict grounds for review under Rule 145, 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, while cautioning that this decision would not serve as a precedent for future non-compliance.