120 annual report 2011 The Board stated that all the country’s Property Assessment Appeal Boards had problems with their case processing times, as the boards had experienced a marked increase in the number of appeal cases. Consequently, the boards had decided to process the oldest cases in the country as a whole first. With regard to the boards’ organisation of the case processing and their prioritisation of the cases under the circumstances, the Ombudsman stated that he could not criticise that the oldest cases in the country were dealt with first. Neither could he criticise that the Property Assessment Appeal Board for Copenhagen had declined to process the utility company’s five cases before other (older) cases. The Ombudsman also mentioned the duty to give notification of the case processing time in a situation such as that of the Property Assessment Appeal Boards. The information which the Ombudsman received from the Board about the mismatch between the number of appeal cases and the Board’s resources prompted the Ombudsman to open a case on his own initiative vis-à-vis the Ministry of Taxation concerning the case processing times of the country’s 15 property assessment appeal boards. (Case No. 2010-1882-2001) 13-2. Case processing time of the Tax and Property Assessment Appeal Board for Bornholm In 2010 a man complained to the Ombudsman that the Tax and Property Assessment Appeal Board for Bornholm still had not finished processing his case regarding the public land assessment as at 1 October 2008 for a number of holiday home properties. The Board received the man’s appeal in July 2009 and informed him in July 2010 that the earliest the case could be expected to be concluded was in August 2011, meaning that the Board’s processing time would be at least 25 months. The Ombudsman concluded processing the man’s complaint before the Board has finished processing the case. The Ombudsman stated that the Board’s case processing time, including the Board’s estimated conclusion date for the cases, clearly exceeded the case processing time which the complainant could reasonably expect.