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: Procedural Issues
City of Windsor v. Windsor Asset Management GO Ltd. et al. (January 9, 2009), (Ont.A.R.B.) [unreported]; [2009] O.A.R.B.D. No. 9.The municipality is entitled to receive copies of all of the productions in an appeal.
Category: Valuation / Equity Issues
Municipal Property Assessment Corporation et al. v. BCE Place Ltd. et al. (11 August 2009), (Ont. Div. Ct.) [unreported].The Divisional Court released its reasons for judgment on August 11, 2009 in the Bank Towers appeal. The Court allowed the appeal holding that the Assessment Review Board’s interpretation of “current value” and “fee simple, if unencumbered” is wrong in law. The Court found that the Board’s interpretation makes no sense and “is unreasonable, approaching the absurd”.
Category: Valuation / Equity Issues
Hullmark Centre Inc. et al. v. Municipal Property Assessment Corporation et al. (8 May 2009), (Ont.A.R.B.) [unreported]; [2009] O.A.R.B.D. No. 52.Property should be assessed at its highest and best use.