The appellant developer constructed three apartment towers and subsequently registered a condominium plan converting two towers into 330 condominium units.
The Municipal Property Assessment Corporation (MPAC) issued an omitted assessment for the original property, and later issued 331 omitted assessments for the newly created condo units and the remaining multi-residential tower.
The appellant appealed to the Assessment Review Board, arguing MPAC lacked authority under s. 33(1) of the Assessment Act because the physical land had already been assessed.
The Board upheld the assessments, finding the condominium registration created new legal parcels of land.
The Divisional Court dismissed the developer's appeal, holding that the Board correctly interpreted 'land' and did not breach procedural fairness.