MC Holdings, L.L.C. Vs. Davis County Board of Review

(dissenting).'

I respectfully dissent. I believe the majority errs by second-guessing the decision of the Davis County Board of Review (Board) to deny the untimely property-assessment protest of a taxpayer who missed the statutory deadline to file a petition' stating a ground for relief. The Board correctly rejected MC Holdings’ request to cure its deficient filing, stating:

This correspondence is to notify you of Davis County Board of Review’s decision to not act upon your “Application For Reconsideration” due to untimely filing. To accept this application would result in inequity to other…