The appellant, a community development corporation, appealed a decision dismissing its application for a declaration that it was a 'local board' under the Municipal Affairs Act and thus exempt from property taxation under the Assessment Act.
The Divisional Court upheld the application judge's decision, applying the ejusdem generis principle of statutory interpretation.
The court found that the appellant did not provide core municipal services similar to the entities specifically listed in the definition of 'local board'.
The appeal was dismissed.
