S. Longo

The appellant property assessment corporation appealed a decision declaring a student residence located on a college campus exempt from property taxation.

The college had entered into a 99-year land lease with a private developer to construct and operate the residence.

The Divisional Court allowed the appeal, finding that the application judge erred in concluding the college was the tenant of the land.

The Court held that the private developer was the tenant and paramount occupier of the land, making it liable for property taxes under the Assessment Act, and that the college lost its specific tax exemption when it ceased to solely occupy the land.

The applicants sought leave to appeal an interim decision of the Assessment Review Board, which classified their properties offering extended stay accommodations as hotels under s. 17(2) of the Assessment Act.

The Divisional Court applied the test for leave to appeal, finding that while the question of law was important, there was no reason to doubt the correctness of the Board's interpretation.

The plain language of the statute clearly caught the subject properties within the definition of a hotel.

The motion for leave to appeal was dismissed.