The requesters sought a review of an Assessment Review Board decision regarding their property assessment, alleging errors in the interpretation of the Assessment Act and breaches of procedural fairness.
While the reviewing member found no significant errors of law or fact in the original decision's treatment of the equity arguments, the review was granted on the basis of procedural fairness.
The uncontested evidence indicated that the original hearing member stated the requesters' equity arguments would be unsuccessful before hearing the evidence, creating an apprehension of bias, and failed to consider jurisprudence properly submitted by the requesters.
The original decision was cancelled and a rehearing ordered.
