The applicant sought judicial review of an Assessment Review Board decision directing a rehearing of a property tax assessment appeal.
The Divisional Court held that the matter should proceed as an appeal under s. 43.1 of the Assessment Act rather than a judicial review, to preserve the court's gate-keeping function.
Converting the application to an appeal, the court granted leave and allowed the appeal, finding the Board erred in law by concluding there was a procedural fairness violation.
The Board had admitted the landowner's evidence but gave it no weight, which is a matter of evidentiary weight, not procedural fairness.