The City of Niagara Falls brought a motion for leave to appeal a decision of the Assessment Review Board made under section 359.1 of the Municipal Act, relying on section 43.1 of the Assessment Act.
The respondent taxpayer raised a preliminary jurisdictional issue, arguing there is no statutory right of appeal.
The Divisional Court agreed, finding that the Legislature did not expressly incorporate the appeal provisions of the Assessment Act into section 359.1 of the Municipal Act, and that section 359(11) makes the Board's decision final.
The motion for leave to appeal was dismissed for lack of jurisdiction.
