610 South Service Road Inc v. Municipal Property Assessment Corporation Region 19, 2022 CanLII 122320

Case Summary

The appellant appealed the property assessments for a sports complex for the 2013 to 2022 taxation years, disputing the land value, the building cost value, and the property classification. The Assessment Review Board accepted the respondent's comparable sales analysis for the land value and its automated costing system valuation for the building. On the issue of classification, the Board held that the 'Sports Club Exception' under O. Reg. 282/98 requires legal ownership, not merely beneficial ownership, and therefore the property was correctly classified in the Commercial Property Class.