An application for leave to appeal from a decision of the Assessment Review Board concerning the current value assessment of a commercial property.
The applicant argued the Board committed an error of law by requiring the use of at least two of the three generally accepted property valuation approaches to establish current value.
The court held that, read as a whole, the Board’s reasons did not impose such a legal requirement but instead reflected a preference for the respondent’s expert evidence using the direct sales comparison approach.
The alleged error concerned the weight given to evidence, which is a question of fact and not appealable under the Assessment Act.
Leave to appeal was therefore denied.
