Michel Benoit

The City of Ottawa appealed the property assessment of a vacant lot used as a snow dump, arguing the current value of $1,218,000 was too low.

The Assessment Review Board determined the highest and best use of the property was its current use as a snow dump.

The Board calculated the correct current value to be $1,603,750, applying a 15% location adjustment and a $500,000 reduction for exceptional site servicing costs.

The Board also found that the property should be classified in the Commercial Property Class rather than the Industrial Property Class, as the snow dump operation did not constitute 'processing' under the General Regulation.