The property owners sought leave to appeal an amended decision of the Assessment Review Board regarding omitted property assessments for the 2004, 2005, and 2006 taxation years following home renovations.
The owners argued the Board erred in law by allowing the omitted assessments, claiming the issues were barred by issue estoppel and res judicata.
The Divisional Court denied leave to appeal, finding that the Board's conclusion that the omitted assessments were properly returned for the additional square footage was a determination of fact, not a question of law as required by section 43.1(1) of the Assessment Act.
