Ontario oil and natural gas industry assets are assessed under the provincial Assessment Act for municipal taxes purposes. Section 25 of the Assessment Act specifically covers pipelines. The Municipal Property Assessment Corporation (MPAC) provides the assessment of pipelines to enable counties and municipalities apply the yearly taxes. Any disputes a company has regarding the assessment of its pipelines is reviewed by the Ontario Energy Board (OEB). An Ontario producer, Tribute Resources Inc., appealed its MPAC pipeline assessment to the OEB in 2015. The OEB upheld the assessment. Tribute Resources Inc. is appealing the decision to the Ontario Divisional Court. The appeal will be heard on November 29, 2017 in London, Ontario.