The respondent property owner initially sought retroactive reclassification of his property, but amended his application to seek a fairness hearing regarding his municipal taxes.
The application judge reduced the respondent's taxes owing to $3,000, relying on inherent and equitable jurisdiction.
The municipality appealed.
The Divisional Court allowed the appeal, holding that the Assessment Act and Municipal Act provide a comprehensive statutory mechanism for tax assessment and collection, and the application judge lacked jurisdiction to circumvent this framework to alter property classifications or reduce taxes.