Jen Herrera, Clerk of the Board of Equalization, opened the board's procedural session and administered the oath to panel members at the Oct. 14 meeting. The board then addressed governance items, selected a chair for the year and considered three separate untimely petitions filed by Columbia Riverwalk.

All three petitions—filed for parcels listed in the assessor's records as 119740031, 119740035 and 119740036—were presented to the board as requests for good‑cause waivers after being filed outside the statutory appeal period. The petitions alleged the owner did not receive change‑of‑value notices. The board reviewed the assessor's records, parcel maps and aerial layers and discussed whether the parcels are contiguous and whether the filing met statutory criteria for a late filing.

The board noted the assessor's file showed notice requirements and value changes on the record and that a change in value had been triggered for the parcels in the relevant earlier assessment year; staff also observed the three parcels form an economic unit in practice (clubhouse/pool parcel and adjacent apartment parcels). The board cautioned members to limit consideration to the evidence presented in the petitions and in the assessor's file.

After discussion, the board recorded votes denying the good‑cause waivers for each petition. Multiple members verbally cast "no" votes on each waiver request and the clerk recorded the denials. The board did not accept the untimely filings and the petitions will not proceed as timely appeals under the BOE process.

The meeting concluded scheduled business and opened the floor to questions; none were raised and the session adjourned.