Antonella Fong

The appellant, a private lawn bowling club, appealed the property tax assessment of its land, arguing that the land value was incorrect due to development restrictions and an incorrect lot size.

The subject property is located entirely within a floodplain and is subject to Conservation Authority regulations prohibiting new development.

The Assessment Review Board found that while the property was correctly classified as residential, the assessor's valuation using comparable residential properties was flawed because those properties did not have similar development restrictions.

The Board reduced the land's current value assessment to $11,589.51 based on the valuation of a similarly restricted private club in the vicinity.