The moving party brought a motion for leave to appeal a decision of the Assessment Review Board (ARB) to the Divisional Court.
The ARB had classified a condominium unit used as a sign shop by the respondent as commercial rather than industrial under O. Reg. 282/98.
The court found that the ARB's decision was based on findings of fact regarding the specific property and did not raise a question of law of sufficient importance to merit the attention of the Divisional Court.
The court also found no reason to doubt the correctness of the ARB's decision.
The motion for leave to appeal was dismissed.
