The appellant, owner of a self-storage facility, applied for a vacancy tax rebate for the 2012 taxation year for self-storage units that were vacant for at least 90 consecutive days.
The City of Ottawa denied the application, arguing that the vacant units were "in use" as inventory for the self-storage business and therefore did not qualify as eligible property under section 364 of the Municipal Act and O. Reg. 325/01.
The Assessment Review Board allowed the appeal, finding that the vacant units were not inventory but rather portions of real property capable of being leased for immediate occupation.
The Board held that the vacant units met all legislative criteria for the vacancy rebate program and ordered the parties to determine the rebate amount.
