The appellants appealed the property assessment, arguing that the subject property, previously used by a religious order for kitchen and laundry facilities, should be classified in the new multi-residential property class.
This classification requires that the property was converted from a non-residential use.
The Assessment Review Board found that the historic use of the property by the religious order was residential in nature, as it served the residents of the connected buildings.
Therefore, the property did not meet the statutory requirement of conversion from a non-residential use, and the multi-residential classification was confirmed.
