The appellant appealed the City of Guelph's denial of vacant unit rebate applications for five properties for the 2014 taxation year.
The City rejected the applications on the basis that they were not made by the statutory deadline of February 28, 2015.
The Assessment Review Board found that the applications were mailed on February 25, 2015, and interpreted the word 'made' in section 364(2)(5) of the Municipal Act to mean the date the applications were posted.
The Board determined the applications were made within the statutory time limit and referred them back to the City to determine the rebate amounts.
