Bernie Wiehle

The Appellants appealed the classification of their property, a honey extraction facility, arguing it should be classified in the farm property class rather than the commercial property class.

The Assessment Review Board found that while the scale of the beekeeping operation was sufficient and it was unreasonable to require 50 beehives on the small property due to biosecurity risks, the property was not used 'only' for farm purposes.

Because the property was also used for retail sales and the production of beeswax candles, it did not meet the strict requirement of section 19(5) of the Assessment Act.

The appeal was dismissed and the commercial classification was confirmed.