The City of London appealed the Municipal Property Assessment Corporation's (MPAC) assessment of zero for a residential property for the 2013-2016 taxation years.
The property had previously been assessed at zero for the 2009-2012 cycle due to the presence of methane gas.
The assessed persons argued issue estoppel should apply to maintain the zero assessment.
The Assessment Review Board held that issue estoppel did not apply because the current value for the 2012 valuation year was a new issue.
Based on expert environmental and appraisal evidence, the Board found that while the methane did not pose a health or explosive risk, the property suffered from environmental stigma.
The Board accepted the City's appraiser's valuation, applying a 25% downward adjustment for stigma, and set the current value at $206,000.
The Board found no inequity requiring further adjustment.
