THE MIND BOGGLES. In the midst of the worst economic downturn since the Dirty Thirties, an Orangeville business has been advised that it will be richly rewarded if it closes its manufacturing operation and imports the products it now produces.

Even more absurdly, the potential reward for Pfizer Canada Inc. will come from Ontario's Municipal Property Assessment Corporation, the provincial agency that sets rules for the assessment of the province's residential, industrial and commercial properties.

Last June, the drug manufacturer halted production at its plant on Centennial Road and learned that under MPAC's rules it would save more than $50,000 in property taxes annually so long as the property wasn't used for any manufacturing.

Fortunately for Orangeville but unfortunately for the company, Pfizer decided to resume production in January and learned Monday that because of its decision it would not get the $26,000 tax rebate it was seeking.

Ted White of PS Johnson, a firm specializing in property assessment appeals, told Orangeville council Pfizer would be entitled to a 72 per cent property tax reduction if the plant were classified as a commercial, not industrial, operation. But council accepted advice that reclassification wasn't possible because of the resumption of production.

The same absurd situation faces Ken Filsinger, proprietor of Orangeville's Sign Needs who has seen his property taxes rise 72 per cent as a result of MPAC giving his business an industrial classification, rather than the commercial classification it held prior to 2007 before it moved to Centennial Road.

Surely, at a time when Ontario manufacturers are shedding thousands of jobs, with many facing bankruptcy, the Ontario government should tell MPAC to change its rules so commercial and industrial properties are treated alike.

For that matter, it makes no sense for such properties to be assessed at supposed market values, rather than subject to property taxes based solely on the amount of land they occupy, the size of their structures and the local zoning regulations.