The appellant sought leave to appeal a decision of the Assessment Review Board regarding the current value assessment of its independent grocery store.
The appellant argued the Board erred in law by restricting its comparable properties to only the 'most similar' independent grocery stores, rather than considering all 'similar' grocery stores in the vicinity as required by the Assessment Act.
The court found there was good reason to doubt the correctness of the Board's decision, as limiting comparables to near equivalency could constitute a methodological error of law rather than a mere factual finding.
Leave to appeal was granted.