Board cancels administratively re-instated property assessment appeals due to delay, lack of notice, and prejudice.
The original owner of a hotel appealed its property assessment.
After selling the property, the original owner's agent improperly requested a withdrawal of the appeals, which the Board erroneously processed despite the assessing authority's objection and notice seeking a higher assessment.
Over two years later, the Board administratively re-instated the appeals without notice to the parties.
The new owner brought a motion to cancel the re-instated appeals.
The Board found that while it had jurisdiction to re-instate the appeals, doing so after such a long delay without notice or submissions was a denial of natural justice.
The Board cancelled the re-instated appeals, finding that the new owner would suffer undue prejudice by facing a potential retroactive tax liability for years it did not own the property.