Is there any case law that supports the argument that a farm land is not a "factory land" for the purposes of assessment?

Ontario, Canada


The following excerpt is from Delta Bingo Inc. v Municipal Property Assessment Corporation, Region No. 18, 2013 CanLII 104841 (ON ARB):

Dome Petroleum Limited et al v. Regional Assessment Commissioner Region No. 27 [1992] O.M.B.D. No. 1261 (“Dome”) - in determining whether lands are farm lands used only for farm purposes, all of the factors which distinguish such properties should be examined, including history of use and intensity of surrounding uses.

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