The appellant appealed the 2022 property assessment of a residential condominium.
The respondent, MPAC, brought a motion to dismiss the appeal on the basis of issue estoppel, arguing that the current value assessment as of January 1, 2016, had already been determined by the Board in a previous decision concerning the 2019 and 2020 taxation years.
The Board found that the three requirements for issue estoppel were met: the same question was decided, the previous decision was final, and the parties were the same.
The Board declined to exercise its discretion to prevent the application of issue estoppel, finding no injustice would result.
The motion was granted, the appeal was dismissed, and the current value assessment of $810,000 was confirmed.