Dave Legge

The appellant appealed the Municipal Property Assessment Corporation's current value assessment of $377,000 for a 50-acre vacant property for the 2018, 2019, and 2020 taxation years.

The respondent's expert provided evidence using a direct comparison approach, adjusting for acreage and building costs.

The appellant challenged the transparency of the assessment process but did not provide sufficient evidence to counter the valuation or establish the need for an equity adjustment.

The Assessment Review Board accepted the respondent's expert evidence and confirmed the current value assessment at $377,000.