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Tribunal has jurisdiction to hear farm property class appeal directed under Section 40.1 despite missed deadlines.
The Administrator brought a motion challenging the Tribunal's jurisdiction to hear an appeal regarding the inclusion of a property in the Farm Property Class.
The Administrator argued that the property owners' failure to file a timely application or a request for reconsideration barred the appeal.
The Tribunal dismissed the motion, finding that Section 40.1 of the Assessment Act is remedial and allows the Board to extend the time for an appeal to correct palpable errors, curing procedural defects.
Furthermore, the precondition for a request for reconsideration does not apply when MPAC is the appellant.
