2 total
An air parcel is not assessable land until physically affixed to the ground.
The applicant sought a determination on whether an "air parcel" constitutes assessable "land" under section 1(1) of the Assessment Act, R.S.O. 1990, c.
A.31.
The court concluded that an air parcel, as defined in a strata plan, is not "land" for the purposes of the Act until a physical structure is affixed to the ground.
The decision emphasized that the statutory definition of "land" is paramount, not common law or conveyancing practices, and that legislative amendment would be required to include air parcels for taxation.
The applicant's request for an order was granted, and costs were awarded.
Motion for leave to appeal Assessment Review Board decision granted.
The moving party brought a motion for leave to appeal a decision of the Assessment Review Board.
The Divisional Court granted the motion for leave to appeal, with costs fixed at $9,000 payable in the discretion of the application panel.
