The appellant brought a third-party appeal against the assessment of a neighbouring property, arguing it should not be classified as farm land because it was owned by a construction company and not actively farmed.
At the hearing, the appellant sought to rely on photographic evidence that he had failed to disclose to the other parties in advance, contrary to the Board's Rules of Practice and Procedure.
The assessed property owner moved to dismiss the appeal due to this non-disclosure and requested costs.
The Board refused to admit the undisclosed evidence and, as the appellant had no other evidence, dismissed the appeal.
The Board denied the request for costs, finding that while the appellant failed to comply with disclosure rules, he had a sincere belief in his case and did not act frivolously, vexatiously, or in bad faith.