Supreme Court
Decision Information
Decision information:
Abstract: Appeal against a decision of the Assessment Appeal Tribunal under the Property Assessment and Taxation Act - Applicant contends that the Tribunal made an error of law by misinterpreting and misapplying the Act.
Decision: Appeal allowed - Tribunal incorrectly classified improvements on land as falling within the same classification as the land upon which the improvements lie - This constitutes an appealable error of law on the face of the record therefore that portion of the Tribunal's decision is set aside.
Subjects: Taxation - Real property tax - Assessment - Method of assessment
Decision Content
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