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Property assessment appeals reinstated after being withdrawn due to a clerical error.
The appellant requested the reinstatement of three property assessment appeals that were previously withdrawn.
The appellant's representative filed an affidavit explaining that the appeals for the subject property were withdrawn due to a clerical error, as the intention was to withdraw appeals for an adjacent property.
The Municipal Property Assessment Corporation took no position.
The Assessment Review Board found that the withdrawal was a good faith clerical error falling under Rule 122(a) of the Board's Rules of Practice and Procedure.
The Board exercised its discretion to reinstate the appeals.
