The Assessment Review Board stated a case to the Divisional Court asking whether the Municipal Property Assessment Corporation's use of the income method to value duty free stores at international border crossings violated the Assessment Act by improperly considering the bridge or tunnel structure.
The applicants argued that revenue generated from customers using the bridges or tunnels should not be considered.
The Divisional Court held that the income method relies on the rental income specified in the lease and does not constitute a consideration of the bridge or tunnel structure itself.
The court answered the stated question in the negative.
