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Board accepts late filing affidavit, agrees to retroactive appeal for Lanning trust case
Summary
The board accepted an affidavit that the taxpayer did not receive timely notice of a December 2023 supplemental assessment and allowed amendment so the appeal can include the supplemental assessment; parties were told to return April 20 to complete paperwork and stipulation.
The Assessment Appeals Board accepted a late‑notice affidavit from Jason Lanning and agreed to amend his appeal to cover a supplemental assessment arising from a reported April 8, 2022 change in ownership. The clerk summarized the timeline: a Notice of Supplemental Assessment was mailed Dec. 18, 2023, and the taxpayer’s appeal was filed Aug. 26, 2024 — outside the mandatory 60‑day filing window. The clerk noted that Property Tax Rule 305(D) allows an appeal outside the 60‑day period if the taxpayer files an affidavit under penalty of perjury asserting late receipt of the notice.
Lanning signed an affidavit asserting he did not receive the supplemental tax bill until Aug. 26, 2024. The clerk presented supporting documents in the record and the board, after deliberation, voted to accept the affidavit and grant the amendment allowing the appeal to proceed as retroactive relief. The board directed the parties to complete any stipulation paperwork; the assessor indicated April 20 would be a workable date to finalize the paperwork and the clerk continued the case to that date for processing.
The board's action permits the appeal to be treated as timely for the limited purpose of considering retroactive relief of the supplemental assessment, subject to the assessor’s recalculation and any formal stipulation.
