Joan Manley

The appellant appealed the property assessment of a marina property for the 2013, 2014, and 2015 taxation years, challenging the current value of the commercial portion of the property.

The appellant argued against the inclusion of a leased water lot and the use of the cost approach by MPAC.

The Assessment Review Board found that MPAC met its burden of proof by providing a reasonable explanation of the current value, supported by comparable sales, and that the leased water lot was assessable under the Assessment Act.

The Board confirmed the assessments, finding no evidence to support an equity adjustment.