LCL Income Properties v. Rhodes

The auditor claims that the BTA erred in failing to affirm the board of revision’s dismissal of Hollingsworth’s complaint for failure of the complainant to appear at the scheduled board of revision hearing.

The BTA’s decision is unreasonable and it is reversed.

As the auditor states in his brief:

“[W]e are talking about a reasonable procedural requirement. We are simply asking the taxpayer to show up. It really is not too much to ask.”

We agree. Neither Hollingsworth nor LCL appeared for hearings before the board of revision or the BTA or filed briefs in this court or appeared at the hearing…