Subuloa Awoleri

The Municipal Property Assessment Corporation (MPAC) brought a motion to dismiss the taxpayers' property assessment appeals for the 2017 and 2018 taxation years.

The taxpayers failed to serve a Statement of Issues by the required deadline and indicated they did not oppose the dismissal.

The Assessment Review Board found the taxpayers in clear breach of the Rules of Practice and Procedure, which prejudiced MPAC's case management.

The motion was granted and the appeals were dismissed.