Mr. Vucicevich

The appellants appealed the property classification of two midrise multifamily residential apartment towers in Ajax, arguing they should be classified as New Multi-Residential (NT) rather than Multi-Residential (MT).

The issue turned on whether the units were built pursuant to a building permit issued on or after April 20, 2017, as required by section 10(2) of O. Reg. 282/98.

While initial partial permits were issued before this date, the full building permits required to complete the units were issued after April 20, 2017.

The Assessment Review Board found that the regulation's language was clear and unambiguous, and that the units were built pursuant to permits issued after the key date.

The Board ordered the properties to be classified as New Multi-Residential (NT).