The applicant brought a motion for an extension of time and leave to appeal a decision of the Municipal Property Assessment Corporation regarding the valuation of his property.
The applicant failed to attend the scheduled ZOOM hearing and requested an in-person 'Chancery' hearing, arguing he was not liable for property taxes as a 'natural person'.
The Divisional Court dismissed the motion due to the applicant's failure to attend and found the proposed appeal was an abuse of process and devoid of merit.
The court also imposed restrictions on the applicant's ability to commence further proceedings regarding property taxes without prior judicial permission.