Currens v. Board of Assessors

The plaintiff (taxpayer) filed six applications for the abatement of taxes on its real estate after the expiration of the time limit fixed for such filing in an order of the Appellate Tax Board (board). About three years after the late filing the taxpayer filed a motion with the board asking it to amend its original order by adding five days to the time limit previously fixed. The extension, if granted, would have encompassed the date of the late filing by the taxpayer. The board denied the taxpayer’s motion, and the taxpayer is appealing from the order of denial.1 We hold that there was no…