Peter Milligan

The applicant sought leave to appeal a decision of the Assessment Review Board that corrected an error in the assessment roll regarding a severed property.

The property had been inadvertently omitted from the roll, and the Board used its discretion under s. 44(1) of the Assessment Act to rectify the error, triggering s. 33 to assess the omitted property.

The Divisional Court dismissed the motion for leave to appeal, finding no error of law and confirming that the limitation period for complaints under s. 40(2) does not apply to properties erroneously left off the assessment roll.