The appellants appealed the property assessments of four car dealerships in Toronto.
The Assessment Review Board had ruled that for the purposes of equitable assessment under s. 44(3)(b) of the Assessment Act, similar lands in the 'vicinity' could not exceed the boundaries of the municipality.
The Divisional Court allowed the appeal, holding that the legislature did not intend to limit 'vicinity' to municipal boundaries in the Assessment Act, as evidenced by explicit municipal boundary limitations placed on the term in other statutes like the Municipal Act, 2001 and the City of Toronto Act, 2006.
The matter was remitted to the Board for redetermination.
