Case Summaries
We have summarized recent cases that we believe will be of interest to the profession. Cases are categorized based on our opinion of the issues raised. Chose a link to view a specific category or look below to see the most recently posted summaries.
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Recently Posted Cases:
Category: Valuation / Equity Issues
St. Marys Paper Corp. et al. v. Municipal Property Assessment Corporation, Region No. 31 et al. (27 September 2011), (Ont.A.R.B.) [unreported].A sale by a trustee in bankruptcy can be the best indicator of value in a distressed market.
Category: Classification Issues
Exchange Tower Limited et al v. Municipal Property Assessment Corporation et al; OMERS Realty Corporation et al v. Municipal Property Assessment Corporation, et al. (30 June 2011), (Ont.Div.Ct.) [unreported]; [2011] ONSC 4073.Air rights are not 'land'.
Category: Classification Issues
Minto Gardens Inc. et al. v. Municipal Property Assessment Corporation et al. (27 June 2011), (Ont.Div.Ct.) [unreported]; 2011 ONSC 4020.Land on which a residential condominium is being construction is correctly classified 'multi-residential'.