The appellant appealed a decision dismissing its application for a declaration that its commercial property was an 'eligible property' under s. 447.34.1 of the Municipal Act.
The property had been subject to a frozen assessment listing, and a notice of supplementary assessment triggered s. 447.10.
The Court of Appeal held that the property met the definition of 'eligible property' because s. 447.10(2) applied to determine the final assessment after improvements were made.
The appeal was allowed, and the municipality was ordered to determine the total assessment for the property as an eligible property.