The appellant appealed the property tax classification of three properties with barns that had solar panels installed on their roofs.
MPAC had changed the classification from farm and vacant land to industrial and excess land industrial.
The appellant argued the change was prohibited by s. 42.3(1) or s. 42.2(1) of O. Reg. 282/98.
The Assessment Review Board found that the solar panels were the dominant physical feature on the rooftops, not 'ancillary installations', and that the primary use of the properties was electricity generation, not agricultural.
The Board confirmed the assessments in the industrial property class.
