Claude Bumstead

The appellant appealed the property assessments for a sports complex for the 2013 to 2022 taxation years, disputing the land value, the building cost value, and the property classification.

The Assessment Review Board accepted the respondent's comparable sales analysis for the land value and its automated costing system valuation for the building.

On the issue of classification, the Board held that the 'Sports Club Exception' under O. Reg. 282/98 requires legal ownership, not merely beneficial ownership, and therefore the property was correctly classified in the Commercial Property Class.

The City of Guelph brought a motion for disclosure in an ongoing property assessment appeal concerning a Magna manufacturing facility.

The City sought detailed financial and operational data, including manufacturing costs and equipment replacement costs, to assess functional obsolescence using the cost approach.

Magna opposed the motion, arguing the requests were disproportionate and irrelevant as it was not using a full model plant methodology.

The Assessment Review Board granted the motion, finding the requested information relevant to the dispute over functional obsolescence and proportional to the significant valuation impact, ordering disclosure subject to confidentiality undertakings.