The property owner brought a motion for an extension of time to appeal property assessments for the 2017 to 2022 taxation years, alleging a palpable error in the assessment roll.
The owner argued that the Municipal Property Assessment Corporation incorrectly calculated the effective lot size by failing to account for an unbuildable floodplain.
The Assessment Review Board dismissed the motion, finding insufficient evidence to establish a plain and obvious factual error, as determining the effective land area required interpretation and judgment rather than correcting a conspicuous factual mistake.
