WITHDRAWING AN APPEAL
The party appealing (the Appellant) may withdraw an appeal only with the consent of the Board. If an Appellant does not want to proceed with an appeal, the Appellant must make a request, in writing, to withdraw it. The Board's form may be used for this purpose. A verbal request to withdraw may be made during an Appeal Management Conference or a Settlement Conference.
An Appellant may apply to withdraw the appeal at any time after the appeal has been filed. However, if the appeal is scheduled for hearing, the request should be made at least 14 days before the in-person hearing or the date set for the production of written submissions. Depending on the amount of time available before the hearing, the Board may request a response to the application from the other parties.
The Board may allow or disallow the withdrawal, whether or not the other parties agree to it. If allowed, the Board will issue a Board Order and cancel any hearing. If there are no other appeals for the assessment year, this Order will confirm the decision of the Property Assessment Review Panel. If there are other appeals still open for that assessment year, those appeals must be decided before it is determined whether or not there will be any changes to the assessment.
If the withdrawal is not allowed the hearing will proceed.
The Board has a number of remedies it can use when a party does not comply with the Board’s Rules or an order or direction of the Board. If the non-complying party is the Appellant, the Board can dismiss the appeal or deem the appeal to be withdrawn.
The Board can also deem an appeal to be withdrawn when an Appellant advises the Board that they wish to withdraw their appeal, but does not send this request in writing within a time period specified by the Board.
The appeal filing fees are not refundable even if the Appellant subsequently withdraws the appeal.