The applicants sought leave to appeal decisions of the Assessment Review Board that applied issue estoppel to dismiss their property tax assessment appeals.
The applicants attempted to re-open the 2016 valuation of their land based on the impact of the COVID-19 pandemic on their profitability.
The Divisional Court dismissed the motions for leave to appeal, holding that subsequent market changes to business results do not constitute a change in the 'state and condition' of the land and are not a valid basis to re-open an assessment.
