Taxation — Board for the Assessment and Revision of Taxes — Correction of errors after time for appeal — Evidence — Oral.
1. Where it appeared that the Board for the Assessment and Revision of Taxes, on appeal by a property owner from the assessment on one of two parcels owned by it, had reduced the assessment to an amount which the Board had contemplated as the total assessment for both parcels, mistakenly believing that all the land of the property owner was assessed as one piece; and that, after the time for appeal had expired, and after the School District had established its annual budget based on the duplicate furnished it, the Board, without notice to the School District, reduced the assessment on the one plot to the difference between its assessment in error and the assessment of the other plot, so that the total of the two assessments was the amount originally contemplated by the Board; it was Held that the Board had the power at the time it changed the assessment to make the correction. [61-8]
2. In such case, it was Held that the court below did not commit error, in the circumstances, in permitting oral testimony to explain the record and to show what was intended by the Board. [67-8]
PER CURIAM, March 22, 1948:
It would serve no useful purpose to rehearse the facts and law of this case. Both are fully and accurately presented in the opinion of the learned court below. The final decree is affirmed on that opinion.
Decree affirmed.
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