The moving parties requested a review of a previous Assessment Review Board decision that classified their property in the multi-residential property class for the 2011 to 2016 taxation years.
They argued that no appeal had been filed for the 2013 taxation year, and therefore the Board had no jurisdiction to decide the classification for 2013 to 2016.
The Board found that the City of Oshawa did not file an appeal for the 2013 taxation year, and the deeming provisions of the Assessment Act did not apply because 2012 and 2013 had different valuation days.
The Board rejected the City's arguments based on equity and palpable error, concluding it had no jurisdiction to cure a failure to appeal.
The previous decision was varied to remove the appeals for the 2013 to 2016 taxation years that were not properly filed.