The appellant appealed the property assessment of its whiskey distillery, arguing that the warehouse portion should be classified in the commercial property class rather than the industrial property class.
The appellant contended that the warehouse was used exclusively for storage purposes under section 5(2)(b) of Ontario Regulation 282/98.
The Assessment Review Board dismissed the appeal, finding that the warehouse was used for barrel aging whiskey, which is an active part of the manufacturing process that changes the nature and quality of the alcohol.
Therefore, the warehouse was not used exclusively for storage purposes and was properly classified in the industrial property class.
