The applicant property owner sought leave to appeal decisions of the Assessment Review Board that increased the assessed value of its property.
The Board had disposed of the matter based on minutes of settlement filed by the respondents, relying on ARB Rule 39 which deemed the non-participating applicant to have consented.
The court granted leave to appeal on the issue of whether ARB Rule 39 conflicts with s. 4.1 of the Statutory Powers Procedure Act, which requires the consent of all parties to dispose of a proceeding without a hearing.
