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Time to appeal property assessments extended due to palpable error of duplicate roll numbers.
The moving party applied to extend the time to appeal property assessments for the 1999 to 2017 taxation years.
The property had been mistakenly assigned two separate roll numbers, resulting in duplicate assessments and over-taxation.
The Assessment Review Board found that the assignment of two roll numbers to a single legal parcel constituted a palpable error.
The Board exercised its discretion to extend the time for filing appeals, finding it would be unreasonable, unfair, and highly prejudicial to leave the assessment roll closed.
