5 total
Leave to appeal ARB property classification decision denied.
The applicant sought leave to appeal to the Divisional Court from a decision of the Assessment Review Board classifying a gas gate station property as industrial rather than commercial under Ontario Regulation 282/98.
The applicant argued that its primary business at the property was the distribution of natural gas and that the addition of odorant to the gas did not constitute “processing” within the meaning of the regulation.
The court held that the Board reasonably concluded that the addition of odorant constituted a significant qualitative change necessary for the gas to be legally distributed and therefore amounted to processing connected with production of a saleable product.
Applying the deferential standard applicable to leave applications under the Assessment Act, the court found no sufficient reason to doubt the correctness of the Board’s decision and no issue of sufficient legal importance to warrant review by the Divisional Court.
Leave to appeal was refused.
Appeal from Divisional Court regarding property assessment dismissed without costs.
The appellant appealed an order of the Divisional Court regarding a property assessment dispute.
The Court of Appeal agreed with the reasons of the Divisional Court and dismissed the appeal without costs.
Motion for leave to appeal ARB property classification decision dismissed as it raised no important question of law.
The moving party brought a motion for leave to appeal a decision of the Assessment Review Board (ARB) to the Divisional Court.
The ARB had classified a condominium unit used as a sign shop by the respondent as commercial rather than industrial under O. Reg. 282/98.
The court found that the ARB's decision was based on findings of fact regarding the specific property and did not raise a question of law of sufficient importance to merit the attention of the Divisional Court.
The court also found no reason to doubt the correctness of the ARB's decision.
The motion for leave to appeal was dismissed.
Court corrected its reasons for granting leave to appeal and awarded the successful applicant $8,700 in costs.
The applicant sought costs after successfully obtaining leave to appeal a property tax assessment decision.
Before the costs order was finalized, the applicant requested a correction to the court's earlier reasons, noting the court had misunderstood its position regarding a claim for a refund of taxes for 2006 to 2008.
The court corrected its reasons, acknowledging the applicant had not abandoned its claim for a refund, but found this did not change the outcome of the leave to appeal motion.
The court then awarded the applicant costs of $8,700 on a partial indemnity scale, to be paid equally by the respondents, finding the amount reasonable given the complexity and importance of the issues.
Extension of time and leave to appeal granted to challenge property tax assessment based solely on purchase price.
The applicant sought leave to appeal a decision of the Assessment Review Board regarding the property tax assessment of its property, and an extension of time to file the notice of application.
The Board had assessed the property based solely on its recent purchase price, without adjusting for the assessed values of similar properties in the vicinity as required by the Assessment Act.
The Divisional Court granted the extension of time, finding the statutory time limit to be procedural and the delay adequately explained.
The Court also granted leave to appeal, finding reason to doubt the correctness of the Board's decision and that the interpretation of the equity provisions in the Assessment Act raised an issue of law of significance.
