The Moving Party sought to file a late appeal of its 2021 property assessment.
The Moving Party relocated its office and did not receive the notice of assessment until late summer or early fall 2021.
Upon receiving the final tax bill in late June 2021, the Moving Party filed a Request for Reconsideration Extension of Time Form within 30 days.
The Board found that filing the incorrect form still demonstrated an intention to appeal within the 30-day window required by Rule 26(b).
The motion for a late appeal was granted.
