John D. Goudy

The plaintiff was entirely successful in a bifurcated civil contempt proceeding against the defendant for failing to comply with a 2011 judgment regarding surface water drainage.

The plaintiff sought costs of $131,214.95 on a full indemnity basis.

The court found that the defendant's conduct was reprehensible, obstinate, and uncooperative, justifying an elevated scale of costs.

The court reviewed the factors under Rule 57.01 and awarded the plaintiff her full requested costs of $131,214.95.

The applicant, a charitable non-profit corporation, sought a declaration that a portion of its property leased to a day school was exempt from municipal taxation under paragraph 5 of s. 3(1) of the Assessment Act.

The applicant argued that if it occupied the space itself, it would use it for the relief of the poor, thereby qualifying for the exemption under paragraph 12(iii).

The court dismissed the application, finding that the statutory language requires an objective assessment of the owner's actual nature and operations, not hypothetical future uses, and that the applicant failed to demonstrate it was currently organized and engaged primarily in the relief of the poor or supported by public funds.