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Motion to file late assessment appeal granted where property owner erroneously filed request for reconsideration.
The moving party, a corporate property owner, brought a motion to file a late assessment appeal for the 2019 taxation year.
The moving party did not receive the notice of assessment and only became aware of the assessment upon receiving a tax bill.
Within 30 days of becoming aware, the moving party erroneously filed a request for reconsideration instead of a request to extend time to file an appeal.
The Assessment Review Board granted the motion, finding that the moving party met the requirements of Rule 26(b) and that treating the request for reconsideration as an appeal was consistent with the principles of fairness and liberal interpretation of the rules.
