J. William Losier

The appellant appealed the 2015 property assessment of an irregular, unserviced residential lot that is too small to develop.

MPAC had assessed the property at $32,500 based on a 50% reduction of a standard residential lot value, but presented no evidence at the hearing.

The appellant presented an appraisal with comparable sales of unbuildable lots.

The Assessment Review Board accepted the appellant's appraisal evidence, excluding two oversized comparables, and reduced the assessment to $5,300.

The decision also applied to the deemed 2016 appeal.