The Municipal Property Assessment Corporation (MPAC) brought a motion to determine that the Assessment Review Board lacks jurisdiction to determine the tax liability of a property and to prohibit the City of Kitchener from raising tax liability as an issue in its appeals.
The property had been returned as exempt by MPAC.
The City attempted to challenge the exemption by appealing the property's classification.
The Board granted MPAC's motion, confirming that jurisdiction to determine tax exemption resides entirely with the Superior Court and prohibiting the City from circumventing this limitation by framing the issue as a classification dispute.
