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.
