The moving party sought an extension of time to file a late appeal for the 2017 taxation year, alleging a palpable error in the property's classification as a new construction large industrial property rather than a commercial warehouse.
The Assessment Review Board found that while classification errors can constitute palpable errors under section 40.1 of the Assessment Act, the moving party failed to provide sufficient evidence of the property's use in 2017.
Furthermore, the Board held that even if an error existed, it was not inadvertent or of conspicuous magnitude, and the Board would not exercise its discretion to extend the appeal deadline where the moving party simply failed to appeal in time.
