The appellants appealed a decision of the Assessment Review Board which determined that the current value assessment of a landfill site should exclude the value of a facility used to generate electricity from landfill gas.
The appellants argued the facility was a commercial activity, not used exclusively for landfilling activities.
The Divisional Court dismissed the appeal, finding that the generation of electricity from landfill gas is an environmental control activity required by the site's environmental compliance approval, and thus falls within the definition of landfilling activities under O. Reg. 282/98.
