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Appeals board dismisses Cogent Communications LLC appeal for nonappearance
Summary
The board dismissed Cogent Communications LLC's appeal of a business personal property assessment after no representative from Washington, D.C. appeared and the assessor requested dismissal under the applicable rule.
Clerk (speaker 1) read the Cogent Communications LLC appeal for business personal property and noted the applicant's opinion of value was listed as $19,904 on the application. The clerk said the hearing required in-person appearance and that no one from Washington, D.C. was present: "I don't see anybody from Washington DC for this appeal."
The assessor's representative (speaker 4) asked the board to dismiss the appeal under the stated rule for nonappearance. Board members agreed and the presiding officer said the board would notify the appellant of dismissal. The transcript records the request for dismissal under "rule 3 17 a" as the basis for the action.
