Wellannie Ching

The moving party sought permission to file a late appeal of its 2017 property assessment under Rule 26(b) of the Assessment Review Board Rules of Practice and Procedure.

The moving party had filed a timely request for reconsideration with MPAC but claimed it did not receive MPAC's response until after the appeal deadline.

The Board dismissed the motion, finding that the moving party had received its original notice of assessment and failed to file its appeal within 30 days of becoming aware of the assessment issues, as required by the Rule.

The applicant sought permission to file a late appeal of its 2017 property assessment.

The applicant had filed a timely request for reconsideration with MPAC but claimed it did not receive MPAC's response until after the appeal deadline.

The Assessment Review Board denied the request, finding that the applicant did not meet the requirements of Rule 26(b) because it had received its original notice of assessment and failed to file the appeal within 30 days of becoming aware of the assessment.