Mr. Rayner

The appellants appealed the property assessment of their abattoir facility for the 2013-2016 taxation years, challenging both its classification as Industrial (IT) and its assessed value of $459,000.

The Assessment Review Board upheld the Industrial classification, finding that the property processes meat and does not fit the residual Commercial class.

However, the Board reduced the current value assessment to $433,000 after analyzing comparable sales provided by both parties and calculating an average value per square foot.

The Board declined to make a further equity adjustment due to insufficient evidence.