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Leave to appeal property assessment denied; quantification of economic obsolescence is a question of fact.
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.
Rule 49 offer lacking compromise does not justify substantial indemnity costs.
Following a successful application compelling arbitration and appointment of an arbitrator, the court determined the appropriate costs award.
The moving parties sought substantial indemnity costs relying on a Rule 49 offer to settle.
The court held the offer lacked a meaningful element of compromise and therefore did not justify substantial indemnity costs under Rule 49.10.
Considering the complexity of the proceeding, the parties’ conduct, and the time reasonably required, the court reduced counsel’s claimed hours and awarded costs on a partial indemnity basis.
