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Motion to accept late property assessment appeal granted as owner did not receive notice.
The moving party filed a motion requesting the Assessment Review Board to accept a late appeal for the 2019 taxation year.
The moving party provided affidavit evidence that he did not receive the 2019 notice of assessment and only became aware of the increased assessment upon receiving his 2019 tax bill.
The Board found that the moving party met all the requirements of Rule 26(b) of the Board's Rules of Practice and Procedure, as he filed the appeal within 30 days of becoming aware of the assessment.
The motion was granted and the late appeal was accepted.
