The appellants appealed the property tax classification of a purpose-built student housing building containing 133 suites with 588 individually rented bedrooms.
The issue was whether the building should be classified as residential or multi-residential, which turned on whether the individual bedrooms or the entire suites constituted "self-contained units" under O. Reg. 282/98.
The Assessment Review Board held that the physical layout of the building and the nature of the occupancy demonstrated that the 133 suites were self-contained units.
The property was therefore placed in the multi-residential tax class.
