The appellant church appealed a decision of the Assessment Review Board denying a property tax exemption for a warehouse property adjacent to the church.
The church argued the property was exempt under s. 3(1)3(i) of the Assessment Act as 'land used in connection with' a place of worship, as it was used for storage and youth programs.
The Divisional Court granted the appeal, finding the Board erred in law by asking whether the property was a 'place of worship' rather than whether it was 'land used in connection with' a place of worship.
The matter was remitted to a different Board member for rehearing.
