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Property tax exemption upheld for environmental education centre as an educational seminary of learning.
The Municipal Property Assessment Corporation appealed a decision granting the Near North Enviro-Education Centre a property tax exemption under s. 3(1)5 of the Assessment Act as an 'educational seminary of learning'.
The appellant argued the application judge erred in interpreting the exemption and applying the 'primary purpose' test by focusing on the institution rather than the actual use of the land, and by ignoring traditional indicia of a seminary of learning.
The Divisional Court dismissed the appeal, finding the application judge correctly applied the primary purpose test and the Keewaydin factors, and reasonably concluded that the institution's primary purpose, as reflected by its use of the land for environmental education in a rural community, qualified for the exemption.
Applicant denied public interest litigant status and ordered to pay partial indemnity costs following divided success.
Following an application regarding the interpretation of a municipal zoning by-law, the court determined the costs of the proceeding.
The applicant argued it should not pay costs as a public interest litigant.
The court found the applicant failed to establish it was a public interest litigant, as the issues were predominantly local rather than of broad public interest.
Due to divided success on the issues, the court reduced the costs awarded to the respondent municipality.
The court declined to award separate costs to the added corporate respondent, finding its interests were adequately represented by the municipality.
The applicant was ordered to pay partial indemnity costs to the municipality.
Building permit for waste processing facility upheld but modified to require municipal service connections before occupancy.
The applicant appealed the Chief Building Official's decision to issue a building permit for a waste processing facility.
The applicant argued the facility was not a permitted 'Dry Industry' use and lacked required municipal service connections.
The Superior Court of Justice found the applicant had standing and upheld the CBO's reasonable determination that the facility was a permitted use.
However, the court modified the building permit to mandate that the facility be fully connected to municipal water and sewer services prior to occupancy, as required by the zoning by-law.
