MPAC requested a review of a Board decision that found a palpable error in the assessment roll and extended the time for the property owner to appeal the classification of their property from Residential to Farm Property Class.
MPAC argued it did not receive notice of the original hearing and that the Board exceeded its jurisdiction by determining the property's classification.
The Board held that MPAC was deemed to have received notice because the emails were delivered to MPAC's unmonitored inboxes.
However, the Board found the original hearing member made an error of law by definitively finding a palpable error existed, which effectively determined the property's classification—a matter outside the Board's jurisdiction.
The Board varied the decision to state that it 'appears' there are palpable errors and limited the scope of the resulting appeals to whether the property qualifies for the Farm Property Class.
