The appellant appealed the property tax assessment of a landfilling site, arguing that a landfill gas to energy facility should be excluded from the land's valuation.
The Assessment Review Board found that the facility, which generates electricity from methane gas, is an environmental control activity used exclusively for landfilling activities.
The Board also determined the facility qualifies as a 'gas collection system' under O. Reg. 282/98.
Consequently, the facility was excluded from the valuation, and the property's current value was set at $1,105,000.
