The Municipal Property Assessment Corporation appealed a decision of the Assessment Review Board that combined two separate lots on a registered plan of subdivision into a single assessment roll number classified as 'large industrial property class'.
The appellant argued the properties should be assessed separately as 'industrial property class'.
The Divisional Court dismissed the appeal, finding the Board correctly interpreted the word 'parcel' under the Assessment Act and O. Reg. 282/98, as the properties were occupied by a single occupant and collectively exceeded the required square footage.
