The current owner of the subject property brought a motion to dismiss the municipality's assessment appeal, arguing that the municipality failed to provide proper notice under section 40(9) of the Assessment Act by mailing the notice of appeal to the former owner.
The former owner was incorrectly listed on the returned assessment roll due to the timing of the sale.
The Assessment Review Board dismissed the motion, finding that section 40(9) requires notice to be sent to the person liable to assessment as shown on the assessment roll.
The Board held that the assessment roll is binding until corrected, and the municipality complied with the statutory requirements by serving the person named on the roll within the limitation period.
