The applicant taxpayer sought leave to appeal a decision of the Assessment Review Board.
In 2002, the Board made a typographical error in an order, dropping a zero from the property's assessed value.
Six years later, the Board unilaterally corrected the error under its minor error rule, resulting in a retroactive tax bill of over $500,000 for the taxpayer.
The taxpayer applied for a review, arguing prejudice and delay, but the Board refused relief.
The Divisional Court granted leave to appeal, finding reason to doubt the correctness of the Board's conclusions on its jurisdiction to review the correction and its failure to properly weigh prejudice and delay.