Your discussions in the Online Dispute Resolution (ODR) website are “without prejudice”.
Both you and BC Assessment can change your positions if the appeal is not resolved and it proceeds to adjudication. You can also change, completely replace or add to the supporting documents you provided in the Online Dispute Resolution (ODR) website.
BC Assessment has the same right to change their position.
You sent a message to BC Assessment saying you offer to settle the appeal if they reduce your assessment by 15%. If the appeal does not settle you can change your position and argue that your assessment should be reduced by a different amount.
While you may change your position, you can not raise new issues once the appeal proceeds to adjudication. All your issues should be raised during the discussion in ODR.
The decision-maker will be another Board member who will not know what occurred in ODR or what opinions were given by the facilitator. The Board member will only see documents that you and BC Assessment select for him/her to consider for the decision. The Board member will not see the discussion section in the ODR website.