2 total
Request for review denied; Board lacks jurisdiction to determine property tax exemptions.
The requester sought a review of a Board decision that dismissed its appeals regarding property tax assessments.
The requester argued that the Board had jurisdiction to determine whether a portion of its property was exempt from taxation.
The Board denied the request for review, confirming that questions of exemption from taxation fall within the exclusive jurisdiction of the Superior Court, not the Assessment Review Board.
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.
