The applicant sought leave to appeal a decision of the Assessment Review Board that reduced the current value assessments of a zinc mine for the 1998, 1999, and 2000 taxation years.
The mine had suspended operations in late 1998 and was closed by 2000.
The applicant argued the Board made errors of law regarding the valuation method, economic obsolescence, and reliance on expert evidence.
The court dismissed the motion, finding the Board's decision was not patently unreasonable and the applicant failed to show good reason to doubt the correctness of the decision on a question of law.
