The appellants purchased an abandoned radar tower property (Parcel 3) abutting their residential property (Parcel 2).
They applied for a cancellation or reduction of 2017 property taxes, arguing that the properties merged in title under the Planning Act, constituting a 'change event' to residential use under s. 357(1)(a) of the Municipal Act, or alternatively, that they were overcharged due to a gross and manifest error under s. 357(1)(f).
The Assessment Review Board dismissed the appeal, finding that while the assessment parcel description was erroneous because the parcel could no longer be legally conveyed, this was an error in assessment judgment, not a clerical error.
Furthermore, the alleged change event occurred in 2016, making it ineligible for relief for the 2017 taxation year.
