The applicant sought leave to appeal an interlocutory decision of the Assessment Review Board that denied its request to withdraw its property tax appeals.
After the applicant appealed its 2017 and 2018 assessments, it sold the property for significantly more than the assessed value.
The respondents subsequently gave notice of their intention to seek a higher assessment.
The Divisional Court dismissed the motion for leave to appeal, finding no reason to doubt the correctness of the Board's decision that the applicant could not withdraw its appeal as of right once notice of a higher assessment was provided.
