The applicant property owner sought leave to appeal several decisions of the Assessment Review Board regarding an increase in the assessed value of its property.
The Board had previously increased the property's value based on minutes of settlement filed by the respondents, without the applicant's participation, relying on a rule that deemed non-responsive parties to not oppose settlements.
The court granted leave to appeal on the issue of whether the Board erred in disposing of the proceeding without a hearing in the absence of the consent of all statutory parties, finding a potential conflict between the Board's rules and the Statutory Powers Procedure Act.