William Semenuk

The appellant appealed the 2016 property assessment of a vacant commercial waterfront property used as a parking lot with attached docks and slips.

The main issue was whether docks owned by a tenant and affixed to the property were assessable as part of the land under section 1 of the Assessment Act.

The Assessment Review Board found that the docks were affixed to the property with an intention of permanence and were therefore assessable as land, regardless of the tenant's ownership.

The Board accepted MPAC's cost approach valuation and reduced the assessment from $44,000 to $27,000.