Union Gas Limited v Municipal Property Assessment Corporation et al., (19 April 2016), [unreported] (Ont. A.R.B.), appeal dis’d 2017 ONSC 2033 (Div.Ct.).

Union Gas argued that a previous ARB decision that found that Enbridge Gas was ‘processing anything’ in similar circumstances was wrongly decided.  The Board disagreed and held that “the addition of an odorant to natural gas is a process that changes the character of natural gas and makes it significantly more marketable.  We therefore confirm that the properties before us are properly classified in the industrial property class.”

Of note is the Board’s comment at paragraph 8 where the panel acknowledges that Enbridge is not technically binding on them but states that a “decision of this Board that is directly on point should be followed unless there is a significant change in circumstances or there are reasons to doubt that the previous decision is incorrect”.

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Biskey v. Municipal Property Assessment Corp. Region No. 26, [2016] O.A.R.B.D. No. 30, 2016, (2016), 87 O.M.B.R. 220.

Property built on former waste disposal site, could not be mortgaged, and the remediation costs may exceed the remediated value has a current value of $0.

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CHC Student Housing Oshawa 1 v. Municipal Property Assessment Corp., Region 13, [2017] O.A.R.B.D. No. 137

The property was a privately owned, purpose-built student housing facility where students rented a room and shared kitchen, bathroom and living space with 3-5 potentially unrelated individuals. MPAC had classified the property in the residential tax class on the basis that the unit were not “self-contained” as required by the class regulation because the students had exclusive occupation only of their bedroom. The Board disagreed; it held that the physical characteristics of the space were the primary factor governing classification, not occupancy.

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Restaurants Canada v. Municipal Property Assessment Corp., Region 9, [2017] O.A.R.B.D. No. 129.

Restaurants Canada is a trade organization not a service organization and, therefore, is correctly classified commercial.

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