The appellant requested the reinstatement of two property assessment appeals that had been withdrawn, claiming they were withdrawn in error based on a misunderstanding of a settlement agreement.
The Assessment Review Board denied the request because the application was filed significantly past the 30-day deadline under Rule 122 without a valid explanation.
Furthermore, the Board found that the appellant's failure to verify the assessed value before withdrawing the appeal was not a good faith error contemplated by the reinstatement rule.
