Walton International Group Inc. et al. v. Farm Property Class Tax Rate Program et al. 2012 ONSC 4172
Real Property Tax - Assessment - Owner - General
The applicants appealed the assessment of numerous properties on the basis that they should have been assessed in the farm property class under s. 8(2) of O.Reg. 282/98 under the Assessment Act (Ont.). The Agriculture, Food and Rural Affairs Appeal Tribunal adjourned the appeal without a fixed date pending this court’s determination on two stated questions. Those questions focussed on what forms of land ownership met the requirements of s. 8(2) of the Regulation.
The Ontario Divisional Court determined the issues.