The applicant sought leave to appeal a decision of the Agriculture, Food and Rural Affairs Appeal Tribunal, which denied her request to designate her property as 'Farm Property Class' for reduced tax rates.
The Tribunal found she failed to meet the minimum gross farm income requirement and did not qualify for an exemption due to an unusual production year.
The Divisional Court dismissed the application for leave, finding that the applicant's grounds of appeal raised factual issues rather than questions of law.
