Janice Goetheyn

The appellant appealed the property assessment of a purpose-built gluten-free flour facility for the 2018 and 2019 taxation years.

The Board determined the current value of the property to be $637,500 as of the January 1, 2016 valuation date, preferring a direct comparison approach using four comparable properties and rejecting the respondent's reliance on a power of sale transaction.

The Board also found no equitable reduction was warranted under section 44(3)(b) of the Assessment Act, as the assessment to sale ratio of comparable properties did not justify a reduction.