Olga Roudnitski

The appellants appealed the 2015 and 2016 property assessments for seven commercial condominium parking space units.

The Municipal Property Assessment Corporation (MPAC) originally assessed the units at $20,000 and $15,000 each, but recommended a reduction to $3,000 based on a sales analysis.

The appellants argued the units had no independent value or should be valued at $900 based on a bulk sale, and requested the roll numbers be consolidated with their retail units.

The Assessment Review Board reduced the assessment to $3,000 per unit, accepting MPAC's valuation evidence, and found it had no authority to consolidate the separate condominium parcels.