J. Walker

The applicant municipality sought to apportion unpaid property taxes among 144 condominium units based on calculations provided by the respondent developer, rather than using a statement of relative value from the assessment corporation.

The Board held that under section 356 of the Municipal Act, it must first determine that an apportionment based on relative value is not appropriate due to special circumstances before it can apportion taxes in any other manner.

Because no statement of relative value was provided in evidence, the Board could not make this threshold determination.

The application was dismissed.