Several property owners and tenants applied for property tax relief under s. 357(1)(d)(ii) of the Municipal Act, arguing that COVID-19 pandemic restrictions 'damaged' their income-producing properties by rendering them substantially unusable.
The Assessment Review Board held a motion to determine the preliminary legal interpretation of the provision.
The Board found that the word 'damage' in the statute requires physical damage to a building, applying the ejusdem generis maxim to restrict the phrase 'or otherwise' to physical causes like the listed 'fire' and 'demolition'.
The Board concluded that 'damage' does not include 'legislative damage' caused by government restrictions on business operations.
