The appellant appealed a decision of the Assessment Review Board regarding the current value assessment of its grocery store property.
The appellant argued the Board erred in law by failing to properly determine the current value, ignoring certain comparable properties, and acting without jurisdiction when it amended its initial decision.
The Divisional Court dismissed the appeal, finding that the valuation issues raised were questions of fact, not law, and that the Board had jurisdiction to correct typographical and mathematical errors in its amended decision.
