Ken Bednarek

The Municipal Property Assessment Corporation (MPAC) brought a motion requesting a determination that the Assessment Review Board lacks jurisdiction to determine the tax liability of a property, and an order prohibiting the City of Kitchener from raising tax liability as an issue in its appeals.

MPAC had previously determined the subject property was exempt from taxation.

The City appealed, arguing the property should be classified in the multi-residential property class.

The Board granted MPAC's motion, confirming that it does not have jurisdiction to determine whether a property is exempt from taxation, as that jurisdiction resides with the Superior Court.

The Board also held that the City could not circumvent this limitation by challenging the property's classification, and prohibited the City from raising tax liability as an issue.