The appellant sought leave to appeal a decision of the Assessment Review Board confirming the assessed value of its two senior citizen apartment buildings.
The appellant argued the Board erred by relying on actual rents that included fees for non-realty services rather than fair market rents.
The Divisional Court dismissed the motion for leave to appeal, finding that the Board made no error of law and that the appellant failed to discharge its onus under section 60(1) of the Assessment Act to prove the assessment was inequitable compared to similar properties in the vicinity.
