The City of Dryden sought leave to appeal a decision of the Assessment Review Board regarding the municipal assessment of a pulp mill owned by Domtar Inc. The City argued the Board erred in law by applying a 51.7% deduction for economic obsolescence.
The Divisional Court dismissed the application, finding that the quantification of economic obsolescence is a question of fact, not law, and that the potential tax impact on the municipality's ratepayers did not raise an important question of law meriting the court's attention.
